Manufacture or production of seeds notified as an article or thing under section 35(2AB), effective April 1, 2009. Notification declares the manufacture or production of seeds to be an article or thing for the purposes of clause (1) of sub section (2AB) of section 35 of the Income tax Act; it takes effect from 1 April 2009 and applies for the assessment year 2009 10 and subsequent assessment years.