Amendment to Fifth Schedule expands eligible plant categories and sets an installation cutoff for allowance eligibility. Amendment of the Fifth Schedule broadens the Schedule's cross-references, inserts "including newsprint" after "pulp" in item (16), and adds items "Tea" ... Summary
Amendment to Fifth Schedule expands eligible plant categories and sets an installation cutoff for allowance eligibility.
Amendment of the Fifth Schedule broadens the Schedule's cross-references, inserts "including newsprint" after "pulp" in item (16), and adds items "Tea" and "Printing machinery"; these additions apply for purposes of the relevant plant-or-machinery deduction only in respect of plant or machinery installed after 31st March, 1966.
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