https://www.taxtmi.com/acts?id=49527 The Explanation to section 80HHA is amended so that an industrial undertaking shall be deemed to be a small-scale industrial undertaking if, on the last day of the previous year, it is regarded as such under section 11B of the Industries (Development and Regulation) Act, 1951, with the substitution effective from 1 April 1978. en-us Sat, 22 Feb 2025 11:00:56 +0530 Sat, 22 Feb 2025 11:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49527 The Explanation to section 80HHA is amended so that an industrial undertaking shall be deemed to be a small-scale industrial undertaking if, on the last day of the previous year, it is regarded as such under section 11B of the Industries (Development and Regulation) Act, 1951, with the substitution effective from 1 April 1978. Act-Rules F. Acts / Amendment Acts Sat, 22 Feb 2025 11:00:56 +0530 https://www.taxtmi.com/acts?id=49527