Section 27 - Amendment of section 109 - Finance Act, 1964

27. Amendment of section 109 In section 109 of the Income-tax Act,- (a) for the words and figures For the purposes of sections 104 and 105 , the words, figures and letter For the purposes of sections 104, 105 and 107A shall be substituted; (b) in clause (iii)- (i) sub-clause (2) shall be omitted; (ii) in sub-clause (3), for the words in any of the activities specified in the preceding clause , the words in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power shall be substituted.