# The Finance Act, 1992, Section 47: Amendment of section 80-IA

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/47/

## Text

Amendment of section 80-IA. 47. In section 80-IA of the Income-tax Act, in sub-section (12), for clause (f), the following clause, shall be substituted, with effect from the 1st day of April, 1993, namely: — '(f) "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 11B of the Industries (Development and Regulation) Act, 1951,(65 of 1951). [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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