Employment-linked deduction period reduced for apparel manufacturers, easing the qualifying days required for wage-based deduction. A proviso inserted with effect from 1 April 2017 provides that an assessee engaged in the business of manufacturing of apparel shall be treated as if, in sub-clause (c) of the Explanation to sub-section (2), the words 'two hundred and forty days' were substituted by the words 'one hundred and fifty days', thereby reducing the qualifying days threshold for the applicable wage-linked deduction.