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    <description>The Income-tax (Fifth Amendment) Rules, 2003 insert a new entry in Appendix I, Part A (Tangible Assets) under &quot;III. Machinery and Plant,&quot; creating a category for life saving medical equipment and listing specific devices and systems (including defibrillators, haemodialysers, heart-lung machines, therapy units, imaging and angiography systems, ventilators, surgical lasers, gamma knife, bone marrow transplant equipment, fibre optic endoscopes and laparoscopes) to be treated within that category.</description>
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