Additional depreciation for new plant and machinery available where eligibility conditions are met and prescribed certification is filed. Section 32(1) is amended to add clause (iia) permitting a further deduction equal to fifteen percent of the actual cost of new machinery or plant (other than ships and aircraft) acquired and installed after 31st March, 2002 by a manufacturer; eligibility covers new industrial undertakings commencing manufacture on or after 1st April, 2002 and existing undertakings achieving substantial expansion by increasing installed capacity by at least twenty-five percent. Exclusions include previously used machinery, machinery in office or residential accommodation, office appliances and road transport vehicles, and items whose entire cost is otherwise deductible. Claimants must furnish prescribed details and an accountant's report with the return. Definitions for 'new industrial undertaking' and 'installed capacity' are specified.