Question

which is the tax on the act of manufacture ?​

Answer 1

Answer:

In this section, "tax" means income-tax payable under this Act and surtax, if any payable under the Companies (Profits) Surtax Act, 1964 ...

Answer 2

Answer:

According to Sec 2 (29BA) of Income tax act

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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