India - Annual Survey of Industries 2004-05

FACTORY is one, which is registered under sections 2m (i) and 2m (ii) of the Factory Act, 1948. The sections 2m (i) and 2m (ii) refer to any premises including the precincts thereof (a) whereon ten or more workers are working, or were working on any day of the preceding twelve months, and in any part of which a manufacturing process is being carried on with the aid of power, or is ordinarily so carried on or (b) whereon twenty or more workers are working or were working on any day of the preceding twelve months and in any part of which a manufacturing process is being carried on without the aid of power , or is ordinarily so carried on.

Number of units for which the schedule (return) is compiled will be recorded against this item. Here the number of units will be greater than 1 in the case of joint returns. Also, in the case of joint returns, proper DSL numbers for which the joint return is compiled should be properly given.