AMENDMENT OF SECTION 72A Insection 72A of the Income-tax Act-, in sub-section
7), after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2000, namely:" '(aa) "industrial undertaking" means any undertaking which is engaged in" (i) the manufacture or processing of goods; or (ii) the manufacture of computer software; or (iii) the business of generation or distribution of electricity or any other form of power; or (iv) mining; or (v) the construction of ships, aircrafts or rail systems;'.