Regulation 2
Automation equipment
of Income Tax (PIC Automation Equipment) Rules 2012
Subsidiary LegislationIn forceProvision 2 of 3
Regulation 2
The automation equipment specified in the Schedule are hereby prescribed for the purposes of the deduction to be allowed under section 14T of the Act and the allowances to be made under section 19A(2A) and (2B) of the Act.