Income Tax Act
(Chapter 134, Section 7)
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.