| 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. |