.

REGISTERED NO. D.(D)-7 2

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

(285)

1393 GI/80

286

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(ii)]

MINISTRY 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—

(i) Flat plate solar collectors

(ii) Concentrating and pipe type solar collectors

(iiii) Solar cookers

(Iv) Solar water heaters and systems

(v) Air/gas/fluid heating systems

(vj) Solar crop driers and systems

<vtt) Solar refrigeration, cold storages and air-condition-

ing 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