The types of qualifying plant expenditure specified in the Rules are as follows :

  • Access Control System
  • Computers and Components
  • Banking Systems
  • Central Processing Unit (CPU)
  • Barcode Equipment
  • Storage
  • Bursters / Decollators
  • Screen
  • Cables and Connecters
  • Printers
  • Computer Assisted Design (CAD)
  • Scanner / Reader
  • Computer Assisted Manufacturing (CAM)
  • Accessories
  • Computer Assisted Engineering (CAE)
  • Communications and Network
  • Card Readers
 
   
   
 

The Income Tax (Qualifying Plant Allowances)(Control Equipment) Rules 1998 provides that from year of assessment 1996, the initial and annual allowance on qualifying plant expenditure incurred on the provision of control equipment will be calculated at a rate of 40% and 20% respectively.

Control equipment here refers to equipment and facility used for collecting wastes, for limiting pollution of the environment, for indicating or recording or warning of excessive pollution and for securing more efficient use of the equipment.

The types of qualifying plant expenditure specified in the Rules are as follows :

Sewerage and Industrial Effluent Treatment Plant Facilities

  • Mixing Tank
  • Automatic pH-Controlled Pump
  • Sedimentation Tank
  • Drums for Sludge Storage
  • Filter Press
  • Effluent Drainage System
  • Neutralisation Tank
  • Clarifying Tanks / Precipitation Tanks
  • Variable Speed Decanter Centrifuge
  • Sludge Holding Tank
  • Aerators / Aeration Facility
  • Treatment Chemicals
  • Automatic Level Control Submersible Pump
  • Wastewater Recycle Equipment
  • Ultrasonic Flowmeter
  • Carbon Filter




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