Income Tax Act |
Income Tax (Automation Equipment) Rules |
R 4 |
REVISED EDITION 1990 |
(25th March 1992) |
[24th August 1990] |
Citation |
1. These Rules may be cited as the Income Tax (Automation Equipment) Rules and shall have effect for the year of assessment 1990 and subsequent years of assessment. |
Automation equipment |
2. The automation equipment specified in the Schedule is hereby prescribed for the purposes of the allowances to be made under section 19A(1A) of the Act. |