(5)For the purposes of this Part,––(a)the business of manufacture or production of any article or thing shall include the business of generation of electricity but shall not include business of—(i)development of computer software in any form or in any media; or(ii)mining; or(iii)conversion of marble blocks or similar items into slabs; or(iv)bottling of gas into cylinder; or(v)printing of books or production of cinematograph film; or(vi)any other business as may be notified by the Central Government in this behalf; and(b)the expressions,––(i)"hotel" and "convention centre" shall have the meanings respectively assigned to them in clause (b) and clause (a) of section 80-ID(6) of the Income-tax Act, 1961;(ii)"permitted machinery and plant used outside India" means the machinery or plant, which was previously used outside India by any other person, if the following conditions are fulfilled:—(A)such machinery or plant was not, at any time previous to the date of the installation, used in India;(B)such machinery or plant is imported into India from any country outside India; and(C)no deduction on account of depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period before the date of installation of machinery or plant by the person;(iii)"unabsorbed depreciation" shall have the meaning assigned to it in section 116(13)(e); and(iv)"Unit" shall have the same meaning as assigned to it in section 2(zc) of the Special Economic Zones Act, 2005.
