Terminology change: tax provision replaces 'industrial undertaking' and 'industrial unit' with broader 'undertaking' and 'unit'. Amendment revises section 35D terminology by substituting "industrial undertaking" with "undertaking" and replacing "industrial unit" with "unit", thereby ... Summary
Terminology change: tax provision replaces 'industrial undertaking' and 'industrial unit' with broader 'undertaking' and 'unit'.
Amendment revises section 35D terminology by substituting "industrial undertaking" with "undertaking" and replacing "industrial unit" with "unit", thereby broadening the provision's textual scope where the adjectival qualifier "industrial" previously appeared.
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