Deduction eligibility for industrial undertakings expanded to include notified backward-district enterprises and extended start periods. The amendment broadens deduction eligibility by adding a new sub clause for undertakings in Central Government notified industrially backward districts that begin manufacturing, producing articles or operating cold storage plants during the specified promotional period, and by extending the proviso to cover specified industrial undertakings commencing production within an extended transitional period; textual cross references are inserted to treat the new sub clause alongside existing sub clauses, with effect from the stated commencement.