Preferential corporate tax for new manufacturers limited by specified Chapter VI-A deduction exclusions; electricity generation included as manufacturing. The amendment limits the Chapter VI-A deduction exclusions that affect eligibility for the concessional tax regime for new manufacturing domestic companies by permitting specified exceptions for an employee-related deduction and an inter-corporate dividend deduction; it also expressly includes generation of electricity within the definition of manufacture or production for eligibility purposes and applies prospectively from the start of the relevant financial year.