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        F. Acts / Amendment Acts

        Section 44 - Amendment of section 80HHA

        Finance Act, 1999
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Small-scale industrial undertaking status deemed when recognised under section 11B, aligning it with Income-tax section 80HHA. The Explanation to section 80HHA is amended so that an industrial undertaking shall be deemed to be a small-scale industrial undertaking if, on the last day of the previous year, it is regarded as such under section 11B of the Industries (Development and Regulation) Act, 1951, with the substitution effective from 1 April 1978.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Small-scale industrial undertaking status deemed when recognised under section 11B, aligning it with Income-tax section 80HHA.

                              The Explanation to section 80HHA is amended so that an industrial undertaking shall be deemed to be a small-scale industrial undertaking if, on the last day of the previous year, it is regarded as such under section 11B of the Industries (Development and Regulation) Act, 1951, with the substitution effective from 1 April 1978.


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