Section 205(5)(a) in The Income Tax Act, 2025

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Union of India - Subsection

Section 205(5)(a) in The Income Tax Act, 2025

(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

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Union of India - Subsection

Section 205(5)(a) in The Income Tax Act, 2025