Income-tax (Sixth Amendment) Rules, 2005

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.... and not covered by sub-items (1) above and (3) below 10 (3) Buildings acquired on or after the 1st day of September, 2002 for installing machinery and plant forming part of water supply project or water treatment system and which is put to use for the purpose of business of providing infrastructure facilities under clause (i) of sub-section (4) of section 80-IA. 100 (4) Purely temporary erections such as wooden structures 100 II. FURNITURE AND FITTINGS   Furniture and fittings including electrical fittings 10 [See Note 5 below this Table]   III. MACHINERY AND PLANT   (1) Machinery and plant other than those covered by sub-items (2), (3) and (8) below: 15 (2) Motor cars, other than those used in a business of running them on hire, acquired or put to use on or after the 1st day of April, 1990 15 (3) (i) Aeroplanes-Aeroengines 40 (ii) Motor buses, motor lorries and motor taxies used in a business of running them on hire 30   (iii) Commercial vehicle which is acquired by the assessee on or after the 1st day of October, 1998, but before the 1st day of April, 1999 and is put to use for any period befor....

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....rine outfall systems   (n) Centrifuge for dewatering sludge 100 (o) Rotating biological contractor or bio-disc   (p) Ion exchange resin column   (q) Activated carbon column     (x) (a) Solidwaste, control equipment being, - caustic/lime/chrome/mineral/cryolite recovery systems   (b) Solidwaste recycling and resource recovery systems   (xi) Machinery and plant, used in semi-conductor industry covering all Integrated Circuits(ICs)(excluding hybrid integrated circuits) ranging from Small Scale Integration(SSI) to Large Scale 30 Integration/Very Large Scale Integration(LSI/VLSI) as also discrete semi-conductor devices such as diodes, transistors, thyristors, triacs, etc., other than those covered by entries(viii),(ix) and(x) of this sub-item and sub-item(8) below 30 (xia) Life saving medical equipment, being   (a) D.C. Defibrillators for internal use and pace makers   (b) Haemodialysers   (c) Heart lung machine   (d) Cobalt Therapy Unit   (e) Colour Doppler   (f) SPECT Gamma Camera   (g) Vascular Angiography System inclu....

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....ces and continuous pusher type furnaces 80 (c) Fluidized bed type heat treatment furnaces   (d) High efficiency boilers(thermal efficiency higher than 75 per cent in case of coal fired and 80 per cent in case of oil/gas fired boilers)   B. Instrumentation and monitoring system for monitoring energy flows :   (a) Automatic electrical load monitoring systems   (b) Digital heat loss meters   (c) Micro-processor based control systems   (d) Infra-red thermography 80 (e) Meters for measuring heat losses, furnace oil flow, steam flow, electric energy and power factor meters   (f) Maximum demand indicator and clamp on power meters   (g) Exhaust gases analyzer   (h) Fuel oil pump test bench   C. Waste heat recovery equipment:   (a) Economisers and feed water heaters   (b) Recuperators and air pre-heaters   (c) Heat pumps 80 (d) Thermal energy wheel for high and low temperature waste heat recovery   D. Co-generation systems:   (a) Back pressure pass out, controlled extraction, extraction-cum-condensing turbines ....

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....e packages   (b) Plant used in field operations(below ground), but not including kerbside pumps including underground tanks and fittings used in field operations(distribution) by mineral oil concerns 60   (xiii) Renewable energy devices being   (a) Flat plate solar collectors   (b) Concentrating and pipe type solar collectors   (c) Solar cookers   (d) Solar water heaters and systems   (e) Air/gas/fluid heating systems   (f) Solar crop driers and systems   (g) Solar refrigeration, cold storages and air conditioning systems   (h) Solar steels and desalination systems   (i) Solar power generating systems   (j) Solar pumps based on solar-thermal and solar-photovoltaic conversion - 80 (k) Solar photovoltaic modules and panels for water pumping and other applications   (l) Wind mills and any specially designed devices which run on wind mills   (m) Any special devices including electric generators and pumps running on wind energy   (n) Biogas-plant and biogas-engines   (o) Electrically operated vehicles inc....