Income-tax (Twelth Amendment) Rules, 1998

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.... NOTIFICATION NO. 10685 INCOME-TAX New Delhi, the 4th September 1998 S. O. 781 (E).- In exercise of the powers conferred by Section 295 of the Income-tax Act, 1961 (43 of 1961), the following rules....

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....ter item (2 A) under the heading 'III. MACHINERY AND PLANT', the following item shall be inserted, namely:- "(2B) Computers 60%" (iii) after item (3) under the heading 'IV. SHI....