Amendment of section 80I

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....see from - (i) an industrial undertaking which begins to manufacture or produce articles or things or to operate its cold storage plant or plants; or (ii) a ship which is first brought into use; or (iii) the business of a hotel which starts functioning, on or after the 1st day of April, 1990, there shall, in accordance with and subject to the provisions of this section, be allowed in compu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the words, figures and letters "before the 1st day of April, 1990", the words, figures and letters "before the 1st day of April, 1995" shall be substituted; (e) in sub-section (5), after the second proviso, the following provisos shall be inserted, namely :- 'Provided also that in the case of - (i) an industrial undertaking which begins to manufacture or produce a....