https://www.taxtmi.com/circulars?id=9911 Clarification directs that for section 80P(2)(a)(ii) an industry not required to be registered under the Factory Act may be treated as a cottage industry; the use of power and number of workers are limited tests and ownership by the worker or a cooperative group is an additional criterion. Authorities should apply these broad guidelines flexibly in each case when assessing eligibility. en-us Wed, 08 May 1991 00:00:00 +0530 Thu, 09 Jun 2011 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9911 Clarification directs that for section 80P(2)(a)(ii) an industry not required to be registered under the Factory Act may be treated as a cottage industry; the use of power and number of workers are limited tests and ownership by the worker or a cooperative group is an additional criterion. Authorities should apply these broad guidelines flexibly in each case when assessing eligibility. Circulars Income Tax Wed, 08 May 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9911