Amendment of section 80JJAA

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....y:-               "(1) Where the gross total income of an assessee, being an Indian company, includes any profits and gains derived from the manufacture of goods in a factory, there shall, subject to the conditions specified in sub-section (2), be allowed a deduction of an amount equal to thirty percent. of additional wages paid t....

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....e (i), in the proviso, for the word "undertaking" at both the places where it occurs, the word "factory" shall be substituted;           (iv) after clause (iii), the following clause shall be inserted, namely:-                '(iv) "factory" shall have the same meaning as ass....

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....A so as to provide that where the gross total income of an assessee, being an Indian company, includes any profits and gains derived from the manufacture of goods in a factory, there shall, be allowed a deduction of an amount equal to thirty per cent. of additional wages paid to the new regular workmen employed by the assessee in such factory, in the previous year, for three assessment years inclu....