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    <description>Amendment inserts a new sub-item in Appendix I, Part A (Tangible Assets) under III. Machinery and Plant providing a depreciation figure of 50 for a commercial vehicle acquired on or after the 1st day of April, 2001 but before the 1st day of April, 2002 and put to use before the 1st day of April, 2002 for business or profession; the amendment is effected by the Income-Tax (Sixth Amendment) Rules, 2001 which come into force on the 1st day of April, 2002.</description>
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