- In section 115BAB of the Income-tax Act, in sub-section (2), -(i)in clause (c), in sub-clause (i), for the words, figures and letters 'Chapter VI-A under the heading "C.-Deductions in respect of certain incomes" other than the 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 with effect from the 1st day of April, 2021;(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.'.
