| Building |
1 |
Buildings used primarily for residential reasons (excluding boarding houses and hotels) |
5% |
|
2 |
Buildings apart from those used primarily for residential reasons and not covered by sub-items 1 and 3 |
100% |
|
3 |
Buildings procured on or after Sept 1, 2002 for water treatment or supply project under Section 80-IA(4)(i) |
100% |
|
4 |
Purely temporary erections like wooden structures |
100% |
| Furniture and Fittings |
|
Furniture and fittings including electrical fittings |
10% |
| Plant and Machinery |
1 |
Plant and machinery excluding those covered by items (2), (3) and (8) |
15% |
|
2 |
Motor cars (not used for hire) acquired on or after April 1, 1990 |
15% |
|
3(i) |
Aeroplanes and aero engines |
40% |
|
3(ii) |
Motor taxis, buses and lorries used for hire |
30% |
|
3(iii) |
Commercial vehicle acquired between Oct 1, 1998 and Apr 1, 1999 and used before Apr 1, 1999 |
40% |
|
3(iv) |
New commercial vehicle replacing a condemned vehicle acquired between Oct 1, 1998 and Apr 1, 1999 |
60% |
|
3(v) |
New commercial vehicle acquired between Apr 1, 1999 and Apr 1, 2000 |
60% |
|
3(vi) |
New commercial vehicle acquired between Apr 1, 2001 and Apr 1, 2002 and used before Apr 1, 2002 |
50% |
|
3(vii) |
Moulds used in plastic and rubber goods factories |
30% |
|
3(viii) |
Air pollution control equipment:
- Felt
- Filter system
- Electrostatic precipitation systems
- Scrubber
- Venture / cyclonic scrubbers
- Dust collectors
- Ash handling systems
|
100% |
|
3(ix) |
Water pollution control equipment:
- Aerated detritus chambers
- Mechanical screens
- Grease & oil removal systems
- Chemical feed system
- Flocculators
- Biofilters
- Ion exchange resin column
|
30% |
|
3(x) |
Solid waste control & resource recovery systems |
100% |
|
3(xi) |
Plant & machinery used in semiconductor industry (except covered items) |
30% |
|
3(xi)a |
Life-saving medical equipment:
- Defibrillators
- Colour Doppler
- Haemodialysis
- Cobalt therapy unit
- MRI system
- Ventilators
- Surgical laser
- Gamma knife
- Endoscopes
|
40% |
|
4 |
Plastic or glass containers used as refills |
50% |
|
5 |
Computers including software |
60% |
|
6 |
Plant & machinery in textile sector under TUFS (acquired between 2001–2004) |
50% |
|
7 |
Plant & machinery installed on or after Sept 1, 2002 for water treatment under 80-IA |
100% |
|
8 |
Wooden parts in artificial silk machinery |
100% |
|
|
Match factory wooden match frames |
100% |
|
|
Cinematograph films, bulbs of studio lights |
100% |
|
|
Salt works, condensers, reservoirs, salt pans etc. |
100% |
|
|
Quarries & mines |
100% |
|
|
Rolling mill rolls – Sugar, Steel, Iron industries |
80% |
|
|
Energy saving devices (Boilers, Furnaces, Monitoring systems etc.) |
80% |
