( 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 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 ( b) Solidwaste recycling and resource recovery systems ( x) ( a) Solidwaste control equipments being - caustic/lime/chrome/mineral/cryolite recovery systems ( o) Rotating biological contractor or bio-disc ( i) Methane-recovery anaerobic digester systems ( f) Diffused air/mechanically aerated activated sludge systems ( e) Mechanical flocculators and mechanical reactors ( d) Chemical feed systems and flash mixing equipment ( c) Mechanically skimmed oil and grease removal systems ( b) Aerated detritus chambers (including air compressor) ( ix) Water pollution control equipment, being. ( e) Ash handling system and evacuation system ( d) Scrubber-counter current/venturi/packed bed/cyclonic scrubbers ( viii) Air pollution control equipment, being. ( vii) Moulds used in rubber and plastic goods factories ( via) New commercial vehicle which is acquired on or after the 1st day of January, 2009 but before the 1st day of October, 2009 and is put to use before the 1st day of October, 2009 for the purposes of business or profession ( vi) New commercial vehicle which is acquired on or after the 1st day of April, 2001 but before the 1st day of April, 2002 and is put to use before the 1st day of April, 2002 for the purposes of business or profession ( v) New commercial vehicle which is acquired on or after the 1st day of April, 1999 but before the 1st day of April, 2000 in replacement of condemned vehicle of over 15 years of age and is put to use before the 1st day of April, 2000 for the purposes of business or profession in accordance with the second proviso to clause ( ii) of sub-section (1) of ( iv) New commercial vehicle which is acquired on or after the 1st day of October, 1998, but before the 1st day of April, 1999 in replacement of condemned vehicle of over 15 years of age and is put to use for any period before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause ( ii) of sub-section (1) of ( 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 before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause ( ii) of sub-section (1) of (b) Motor buses, motor lorries and motor taxis used in a business of running them on hire, acquired on or after the 23rd day of August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April, 2020. ( ii) (a) Motor buses, motor lorries and motor taxis used in a business of running them on hire other than those covered under entry (b). (ii) Motor cars, other than those used in a business of running them on hire, acquired on or after the 23rd day of August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April, 2020. ( 2) (i) 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 except those covered under entry (ii) ( 1) Machinery and plant other than those covered by sub-items (2), (3) and (8) below : ( 4) Purely temporary erections such as wooden structuresįurniture and fittings including electrical fittings ( 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 infra- structure facilities under clause ( i) of sub-section (4) of ( 2) Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below ( 1) Buildings which are used mainly for residential purposes except hotels and boarding houses AS APPLICABLE FROM THE ASSESSMENT YEAR 2003-04 ONWARDSÄepreciation allowance as percentage of written down value
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