about subsidy

Which subsidy amount? Is it for plant&machinery ?

Tax Treatment of Subsidy or Grant
“Income” is defined to includes:-
assistance in the form of a Subsidy or Grant or Cash Incentive or Duty Drawback or Waiver or Concession or Reimbursement, by whatever name called, by the
Central Government or a State Government or any authority or body or agency in cash or kind to the assessee is included in the definition of income.
Income excludes:- Subsidy or Grant by the Central Government for the purpose of the corpus of a trust or institution established by the Central Government or
State Government .
Note:- Other exclusion from the definition of income is the subsidy or grant or reimbursement which has been taken into account for determination of the Actual Cost of
Depreciable Asset in accordance with Explanation 10 to section 43(1).
Note:- Only Two exclusions of Subsidy or Grant from the definition of income.