Definition of small-scale industrial undertaking revised to align tax eligibility with industry classification law.

The amendment substitutes the definition of small-scale industrial undertaking in section 80-IA(12)(f) to make an undertaking eligible as small-scale for income-tax purposes only if, on the last day of the previous year, it is regarded as a small-scale industrial undertaking under the Industries Development and Regulation Act, thereby aligning tax qualification with the industry classification under that statute.

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