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    <title>Depreciation Rate for Life-Saving Medical Equipment Set at 40%, Limited to Items in Appendix; Others at 15.</title>
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    <description>Depreciation on life saving equipment - @15% OR 40% - list of life saving medical equipments has been given in this Appendix on which deprecation at the rate of 40% is permissible - it is not to be granted on each and every machinery installed at the hospital - depreciation on other machines will be restricted to 15% only</description>
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