Meaning of Manufacturing Company

Yes., Read the following para :


Who Can Avail of the Benefits?
A domestic company is entitled to the benefit of Section115BAB of Income Tax Act if it satisfies the given conditions:

The company must have been established and enlisted on or after October 1 2019, and started manufacturing on or before March 31 2024.
The company must be engaged in the business of production or manufacture of anything or article and research related to such thing or article. The company will also be eligible if it’s engaged in the distribution of such things or articles manufactured or produced by them.
Note that the business of production or manufacture of any article or thing should not include the business of
-Development of Computer Software
-Printing of books
-Mining
-Production of cinematograph films
-Bottling of gas into cylinders
-Any other business can be notified by the Central Government

The total income of the domestic company has to be calculated without claiming any tax deductions or exemptions.