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of <h1>Fifth Schedule to Income-tax Act expanded to add sections 33(1)(iii)(c), 80E, and 85A and new items Tea and Printing machinery</h1> The Fifth Schedule to the Income-tax Act is amended to expand the cross-reference to include sections 33(1)(iii)(c), 80E and 85A, to amend item (16) by adding 'including newsprint' after 'pulp,' and to insert new items (26) Tea and (27) Printing machinery. For purposes of section 33(1), the additions of newsprint, tea and printing machinery apply only to machinery or plant installed after 31 March 1966.
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