Small scale sector classification for section 80J relief: use RBI/D.I. criterion and report undertakings granted relief. Instruction dated 19 November 1974 requires submission of data on industrial undertakings granted relief under section 80J in 1971-72 that qualify as small scale sector undertakings, adopting the Reserve Bank and D.I. (R&SP) classification that distinguishes large companies by specified profit or capital thresholds and treating all others as small; the information is to reach the Board by 16 December 1974.
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Provisions expressly mentioned in the judgment/order text.
Small scale sector classification for section 80J relief: use RBI/D.I. criterion and report undertakings granted relief.
Instruction dated 19 November 1974 requires submission of data on industrial undertakings granted relief under section 80J in 1971-72 that qualify as small scale sector undertakings, adopting the Reserve Bank and D.I. (R&SP) classification that distinguishes large companies by specified profit or capital thresholds and treating all others as small; the information is to reach the Board by 16 December 1974.
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