Section 4 - Amendment of section 10A - Finance Act, 1993

4. Amendment of section 10A 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-I , the words, figures and letters or section 80-IA shall be inserted and shall be deemed to have 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; .