Amendment of section 115BAB.

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....he provisions of section 80JJAA', the words, figures and letters "Chapter VI-A other than the provisions of section 80JJAA or section 80M" shall be substituted; (ii) after clause (c), the following Explanation shall be inserted, namely:-- 'Explanation.--For the purposes of clause (b), the "business of manufacture or production of any article or thing" shal....

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....t the rate of fifteen per cent. if the conditions in sub-section (2) of the said section are satisfied. Sub-section (2) of said section specifies the conditions which a domestic company needs to satisfy to be eligible to be taxed at the rate of fifteen per cent. It is proposed to insert an Explanation to the said sub-section (2) so as to provide that "manufacturing or production of an articl....