(3)The deduction specified in sub-section (1) shall be allowed in computing the total income ] [of each of the ten previous years beginning with the previous year in which the industrial undertaking] [ Substituted by Act 16 of 1981, Section 10, for certain words (w.e.f. 1.4.1981).][begins to manufacture or produce articles:Provided that such deduction shall not be allowed in computing the total income of any of the ten previous years aforesaid in respect of which the industrial undertaking is not a small-scale industrial undertaking within the meaning of clause (b) of the Explanation below sub-section (8).
