Continuation of development rebate in certain cases - Explanation to section 16(b) of the Finance Act, 1974 - "Coal-fired equipment" includes producer gas plants

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....74 - "Coal-fired equipment" includes producer gas plants 1. Reference is invited to Notification No. SO 2167, dated 28-5-1971 [printed above], of the Government of India, Ministry of Finance (Department of Revenue & Insurance), under which the deduction in respect of development rebate under section 33 was not to be allowed in respect of a ship acquired or machinery or plant installed after May....