Classification of radio receivers as non-electronic equipment alters eligibility for income tax rebate and priority industry benefits.

Technical advice concluded that radio receivers and public address systems are not electronic equipment; accordingly, manufacture of these items and their parts shall not be treated as manufacture of electronic equipment for purposes of income tax rebates, higher development rebate, priority industry relief, and inter corporate dividend relief, and income tax officers are to issue instructions, review past assessments where feasible, and report results to the Board.

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