(14)For the purposes of this section,-(a)[ "built-up area" means the inner measurements of the residential unit at the floor level, including the projections and balconies, as increased by the thickness of the walls but does not include the common areas shared with other residential units;] [ Inserted by Act 23 of 2004, Section 18 (w.e.f. 1.4.2005).](aa)[] [ Clauses (a) and (aa) re-lettered as Clauses (aa) and (ab) by Act 23 of 2004, Section 18 (w.e.f. 1.4.2005).] "cold chain facility" means a chain of facilities for storage or transportation of agricultural produce under scientifically controlled conditions including refrigeration and other facilities necessary for the preservation of such produce;[[(ab)] [Inserted by Act 20 of 2002, Section 34 (w.e.f. 1.4.2003).]["convention centre" means a building of a prescribed area comprising of convention halls to be used for the purpose of holding conferences and seminars, being of such size and number and having such other facilities and amenities, as may be prescribed; ] [Inserted by Act 20 of 2002, Section 34 (w.e.f. 1.4.2003).](b)"hilly area" means any area located at a height of one thousand meters or more above the sea level;(c)"initial assessment year"-(i)in the case of an industrial undertaking or cold storage plant or ship or hotel, means the assessment year relevant to the previous year in which the industrial undertaking begins to manufacture or produce articles or things, or to operate its cold storage plant or plants or the cold chain facility or the ship is first brought into use or the business of the hotel starts functioning;(ii)in the case of a company carrying on scientific and industrial research and development, means the assessment year relevant to the previous year in which the company is approved by the prescribed authority for the purposes of sub-section (8);(iii)in the case of an undertaking engaged in the business of commercial production or refining of mineral oil referred to in sub-section (9), means the assessment year relevant to the previous year in which the undertaking commences the commercial production or refining of mineral oil;(iv)[ in the case of an undertaking engaged ] [Inserted by Act 14 of 2001, Section 45 (w.e.f. 1.4.2002).][in the business of processing, preservation and packaging of fruits or vegetables or] [Inserted by Act 23 of 2004, Section 18 (w.e.f. 1.4.2005).][in the integrated business of handling, storage and transportation of foodgrains, means the assessment year relevant to the previous year in which the undertaking begins such business; ] [Inserted by Act 14 of 2001, Section 45 (w.e.f. 1.4.2002).](v)[ in the case of multiplex theatre, means the assessment year relevant to the previous year in which a cinema hall, being a part of the said multiplex theatre, starts operating on a commercial basis; [Inserted by Act 20 of 2002, Section 34 (w.e.f. 1.4.2003).](vi)in the case of a convention centre, means the assessment year relevant to the previous year in which the convention centre starts operating on a commercial basis; ](vii)[ in the case of an undertaking engaged in operating and maintaining a hospital in a rural area, means the assessment year relevant to the previous year in which the undertaking begins to provide medical services; ] [ Inserted by Act 23 of 2004, Section 18 (w.e.f. 1.4.2005).](d)"North-Eastern Region" means the region comprising the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura;(da)[ "multiplex theatre" means a building of a prescribed area, comprising of two or more cinema theatres and commercial shops of such size and number and having such other facilities and amenities as may be prescribed;] [ Inserted by Act 20 of 2002, Section 34 (w.e.f. 1.4.2003).](e)"place of pilgrimage" means a place where any temple, mosque, gurdwara, church or other place of public worship of renown throughout any State or States is situated;(f)"rural area" means any area other than-(i)an area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee or by any other name) or a cantonment board and which has a population of not less than ten thousand according to the preceding census of which relevant figures have been published before the first day of the previous year; or(ii)an area within such distance not being more than fifteen kilometers from the local limits of any municipality or cantonment board referred to in sub-clause (i), as the Central Government may, having regard to the stage of development of such area including the extent of, and scope for, urbanisation of such area and other relevant considerations specify in this behalf by notification in the Official Gazette;(g)"small-scale industrial undertaking" means an industrial undertaking which is, as on the last day of the previous year, regarded as a small-scale industrial undertaking under section 11-B of the Industries (Development and Regulation) Act, 1951 (65 of 1951).
