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of <h1>Sub-section (5)(d) amended: 'plant or machinery' read as 'plant and machinery' retroactive to July 1, 2017; effective Oct 1, 2025.</h1> The provision amends sub-section (5)(d) to replace the phrase 'plant or machinery' with 'plant and machinery,' retrospectively effective from July 1, 2017, and renumbers the existing Explanation as Explanation 1. A new Explanation 2 clarifies that any reference to 'plant or machinery' shall be read and treated as 'plant and machinery' notwithstanding any contrary judgment, decree, or order of any court, tribunal, or authority. The amendment itself came into force on October 1, 2025.
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