Income Tax Act, 1967.

Application of this Chapter.

383.—This Chapter applies to the profits (hereafter in this Chapter referred to as the profits) of a company (hereafter in this Chapter referred to as the company), incorporated in the State and resident therein for the purposes of income tax, derived from the working of a qualifying mine (hereafter in this Chapter referred to as the mine) in relation to which the company commences to trade on a day (hereafter in this Chapter referred to as the commencement day) within the period of twenty years beginning on the 6th day of April, 1956.