| Income Tax Act |
| Income Tax (Industrial Building or Structure) Rules |
| R 5 |
| REVISED EDITION 1993 |
| (1st April 1993) |
| [20th September 1991] |
| Citation |
| 1. These Rules may be cited as the Income Tax (Industrial Building or Structure) Rules and shall have effect for the year of assessment 1988 and subsequent years of assessment. |
| Building or structure for prescribed purposes |
| 2. The purposes for which a building or structure is in use as specified in the Schedule are prescribed for the purposes of section 18(1)(l) of the Act. |