https://www.taxtmi.com/manuals?id=5264 An undertaking qualifies as a Small-scale Industrial Undertaking for the referenced income tax provision only if, on the last day of the previous year, it is regarded as such under the Industries (Development and Regulation) Act, 1951, thereby tying tax eligibility to the Industries Act classification as of that snapshot date. en-us Fri, 20 Sep 2024 13:43:00 +0530 Tue, 05 Nov 2024 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5264 An undertaking qualifies as a Small-scale Industrial Undertaking for the referenced income tax provision only if, on the last day of the previous year, it is regarded as such under the Industries (Development and Regulation) Act, 1951, thereby tying tax eligibility to the Industries Act classification as of that snapshot date. Manuals Income Tax Fri, 20 Sep 2024 13:43:00 +0530 https://www.taxtmi.com/manuals?id=5264