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<h1>Income-tax Act Section 109 Expanded: Now Includes Section 107A; Updates to Clauses on Manufacturing, Mining, and Power Distribution.</h1> Section 109 of the Income-tax Act is amended to expand its scope by including section 107A alongside sections 104 and 105. Sub-clause (2) in clause (iii) is removed, and sub-clause (3) is revised to specify that the activities covered include the manufacture or processing of goods, mining, and the generation or distribution of electricity or other forms of power.