Capital investment deduction for manufacturing companies allows a specified percentage deduction for qualifying new assets, subject to sunset. A new deduction under section 32AC allows a manufacturing company to claim fifteen per cent of the actual cost of qualifying new assets acquired and installed in a previous year when the aggregate actual cost exceeds the statutory threshold; the provision excludes assessees who may claim under the original sub-section (1) for the assessment year commencing 1 April 2015 and is expressly disallowed for assessment years commencing on or after 1 April 2018, with sub-section (2) amended to include the new sub-section.