(ii)after the commencement of his business, in connection with the extension of his [undertaking][or in connection with his setting up a new ] [Inserted by Act 42 of 1970, Section 8 (w.e.f. 1.4.1971).][unit] [ Substituted by Act 18 of 2008, Section 8, for " industrial unit" (w.e.f. 1.4.2009).],