Depreciation on motor vehicles increased for qualifying acquisitions within the specified window, enhancing allowable WDV deductions for tax purposes. The Income-tax Rules amendment substitutes entries in Appendix I, Part A (Tangible Assets), item III (Machinery and Plant) to grant higher depreciation rates for motor cars not used for hire and for motor buses, lorries and taxis used for hire, where such assets are acquired and put to use within the specified acquisition window; the amendment is made under section 32 read with section 295 and is given retrospective effect from the stated commencement date.