TMI BlogRehabilitation allowanceX X X X Extracts X X X X X X X X Extracts X X X X ..... the purposes of such business as a direct result of- (i) flood, typhoon, hurricane, cyclone, earthquake or other convulsion of nature ; or (ii) riot or civil disturbance ; or (iii) accidental fire or explosion ; or (iv) action by an enemy or action taken in combating an enemy (whether with or without a declaration of war), and, thereafter, at any time before the expiry of three years from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture or processing of goods or in mining.]
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Notes :-
1. Inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.
2. Inserted by the Finance Act, 1984, w.e.f. 1-4-1985.
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