Deduction for additional wages to new regular workmen allowed for manufacturing companies for specified assessment years, subject to conditions. An Indian company deriving profits from manufacture of goods in a factory may claim a deduction equal to thirty per cent of additional wages paid to new regular workmen employed in that factory in the previous year, subject to subsection conditions, for specified assessment years; eligibility includes factories hived off, transferred, or acquired by amalgamation and the term 'factory' adopts the meaning in the Factories Act.