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Amendment of section 115BAB.
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....on 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" shall include the business of generation of electricity.'....