The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 89] NEW DELHI, SATURDAY, FEBRUARY 28, 1981/PHALGUNA 9, 1902
Separate paging is given to this Part in order that it may be filed as a separate compilation
286 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (ii) Concentrating and pipe type solar collectors (iiii) Solar cookers (Iv) Solar water heaters and systemsMINISTRY OF FINANCE
(Central Board of Direct Taxes)
NOTIFICATION
New Delhi, the 28th Febmary, 1981
INCOME-TAX
S. O. 139(E),—In exeicise of the powers conferred by •ection 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :—
1, <1) These rules may be called the Income-tax (Fourth Amendment) Rules, 1981.
(2) They shall come into force on the 1st day of April, 1981.
2. In the Income-tax Rules, 1962, in Part I of Appendix I, In the Table of rates at which depreciation is admissible, in column 1, under the heading "HI. Machinery and Plant (not being a ship)—", under the sub-heading "(u) Special rate*", in Group D, after item (10). the following item shall be Inserted, namely :—
"(10A) Renewal energy devices, being—
(v) Air/gas/fluid heating systems
(vj) Solar crop driers and systems
(viii) Solar stills and desalination system!
(ix) Solar power generating systems
(x) Solar pumps based on solar thermal and solar photovoltaic conversion
(xi) Solar photovoltaic modules and panels for water photovoltaic conversion
(xii) Wind mills and any specially designed devices which run on wind mills
Ixiii) Any special devices including electric generatois and pumps running on wind energy
(\iv) Biogas plant and Mogas engines
(xv) Electrically operated vehicles including battery powered or fuel-cell powered vehicles
(xvi) Agricultural and municipal waste conversion de- vices producing energy
(xvii) Equipment for utilising ocean waves and themal energy;
(xvlli) Machinery and plant used in the manufacture of any of the above sub-items".
[No. 3897/F. No. 33/FB/81-TPL)
S. N. SHENDE, Secy.
Central Board of Direct Taxei
(i) Flat plate solar collectors