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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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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