Terminology change in Section 35D clarifies that 'industrial undertaking' and 'industrial unit' are replaced by 'undertaking' and 'unit'. Amendment replaces every occurrence of "industrial undertaking" with "undertaking" and every occurrence of "industrial unit" with "unit" in Section 35D of ... Summary
Terminology change in Section 35D clarifies that 'industrial undertaking' and 'industrial unit' are replaced by 'undertaking' and 'unit'.
Amendment replaces every occurrence of "industrial undertaking" with "undertaking" and every occurrence of "industrial unit" with "unit" in Section 35D of the Income-tax Act, thereby broadening the statutory terminology through textual substitution.
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