Income Tax Act
(CHAPTER 134, Sections 7 and 19A(6)(c))
Income Tax (Efficient Pollution Control Equipment) Rules
R 10
G.N. No. S 547/1996

(15th June 1997)
[1st January 1996]
1.  These Rules may be cited as the Income Tax (Efficient Pollution Control Equipment) Rules.
Criteria for efficient pollution control equipment
2.  Any equipment or device installed for the purposes of preventing, controlling or reducing air pollution or water pollution which satisfies the criteria set out in the Schedule shall be deemed to be an efficient pollution control equipment or device for the purposes of section 19A(1D) of the Act.
[G.N. No. S 547/96]