Industrial undertaking definition clarifies eligible activities for income tax treatment, including manufacturing, software, power, telecom, mining, and shipping. Industrial undertaking for income tax purposes comprises undertakings engaged in manufacture or processing of goods; manufacture of computer software or recording programmes on information media; generation or distribution of electricity or other power; provision of telecommunication services; mining; construction of ships and ship breaking; and operation or construction of transport systems including ships, aircraft and rail systems. A related definition for a separate provision lists similar categories and explicitly enumerates various telecommunication services.