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of <h1>Finance Act 1994 Amends Section 80-IA: Expands Tax Benefits for Industrial Undertakings in Backward Districts, Cold Storage Plants Included.</h1> Section 80-IA of the Income-tax Act was amended by the Finance Act of 1994 to include additional provisions for industrial undertakings. The amendment specifies that industrial undertakings, including those in backward districts as designated by the Central Government, which begin manufacturing or operating cold storage plants between April 1, 1993, and March 31, 1999, are included. Changes in sub-sections (2) and (5) allow for the inclusion of sub-clause (c) alongside sub-clause (b), effective from April 1, 1995, expanding eligibility for certain tax benefits.
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