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    <title>Income-tax (Fourth Amendment Rules, 2012 – Depreciation restricted to 15% on wind mills installed after 31-3-2012.</title>
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    <description>The Income tax (4th Amendment) Rules, 2012, effective 1 April 2012, insert the words &quot;installed on or before 31st day of March, 2012&quot; into clauses (l) and (m) of item (8), sub item (xiii) under &quot;III. Machinery and Plant&quot; in New Appendix I Part A (Tangible Assets), thereby restricting the pre amendment depreciation treatment to wind energy plant and machinery installed on or before that date.</description>
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    <pubDate>Fri, 30 Mar 2012 00:00:00 +0530</pubDate>
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      <description>The Income tax (4th Amendment) Rules, 2012, effective 1 April 2012, insert the words &quot;installed on or before 31st day of March, 2012&quot; into clauses (l) and (m) of item (8), sub item (xiii) under &quot;III. Machinery and Plant&quot; in New Appendix I Part A (Tangible Assets), thereby restricting the pre amendment depreciation treatment to wind energy plant and machinery installed on or before that date.</description>
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