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of <h1>India amends Income-tax Rules, updates machinery installation dates under New Appendix I, effective immediately.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 43/2014 on September 16, 2014, amending the Income-tax Rules, 1962. This amendment, effective upon publication in the Official Gazette, modifies the New Appendix I, Part-A, related to Tangible Assets under Machinery and Plant. Specifically, it updates clauses in item (8), sub-item (xiii), changing the installation date requirement from 'on or before March 31, 2012' to 'on or after April 1, 2014.' This amendment is authorized by the Central Board of Direct Taxes under Section 295 of the Income-tax Act, 1961.
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