section 32AD

1. a New undertaking or enterprise for manufacture or production of any article  or thing after 1st April, 2015 in any notified backward areas in the State of Andhra Pradesh, the State of Telangana;  West Bengal and Bihar
2. the new assets are acquired and installed for the purposes of the said undertaking or enterprise during the period beginning from the 1st April, 2015 to 31st March, 2020.

In Nutshell, any manufacturing unit........ but in notified backward areas.....