# The Finance Act, 1993, Section 4: Amendment of section 10A

- Act: The Finance Act, 1993 (Act 38 of 1993)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1993/section/4/

## Text

Amendment of section 10A. 4. In section 10A of the Income-tax Act,— (a) in sub-section (2), for clause (i), the following clause shall be substituted with effect from the 1st day of April, 1994, namely: — "(i) it has begun or begins to manufacture or produce articles or things during. the previous year relevant to the assessment year— (a) commencing on or after the 1st day of April, 1981, in any free trade zone; or (b) commencing on or after the 1st day of April, 1994, in any electronic hardware technology park or, as the case may be, software technology park;"; (b) In sub-section (4), in clause (iii), after the word, figures and letter "section 80-1", the words, figures and letters 'or section 80-IA" shall be inserted and shall be deemed to have; been inserted with effect from the 1st day of April, 1991; (c) in the Explanation occurring at the. end, after clause (iii), the following clauses shall be inserted with effect from the 1st day of April, 1994, namely:— (iv) "electronic hardware technology park" means any park set up in accordance with the Electronic Hardware Technology Park (EHTP) Scheme (notified by the Government of India in the Ministry of Commerce; (v) "software technology park" means any park set up in accordance with the Software Technology Park Scheme notified by the Government of India in the Ministry of Commerce; (vi) "produce", in relation to articles or things referred to in clause (i) of sub-section (2), includes production of computer programmes;'. [Finance Act, 1993] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.