Section - 2(29BA) (of Income Tax Act, 1961), Manufacture defined under
Section - 2(29BA) (of Income Tax Act, 1961), Manufacture defined under
Definitions of "manufacture"
"Manufacture", with its grammatical variations, means a change in a non-living physical object or article or thing,—
(a) resulting in transformation of the object or article or thing into a new and distinct object or article or thing having a different name, character and use; or
(b) bringing into existence of a new and distinct object or article or thing with a different chemical composition or integral structure;
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