Tax provision amendment expands eligible industrial activities and adds an additional referenced section to eligibility rules. Amendment to section 109 substitutes prefatory words to include section 107A among the referenced provisions and, in clause (iii), omits sub-clause (2) ... Summary
Tax provision amendment expands eligible industrial activities and adds an additional referenced section to eligibility rules.
Amendment to section 109 substitutes prefatory words to include section 107A among the referenced provisions and, in clause (iii), omits sub-clause (2) and replaces sub-clause (3)'s description to confine relevant activities to manufacture or processing of goods, mining, or generation or distribution of electricity or any other form of power.
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