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THE THIRD SCHEDULE
FOOTNOTES Sub-rule (1) substituted by Finance Act,
2
Substituted for "or a leasing company" by Finance Act, 1988.
3
Sub-rule (1A) inserted by Finance Act, 1986.
4
Substituted for "a claim to that effect is made by the assessee at the time of filing a return of total income, and" by Finance Ordinance, 1981.
5
Substituted for "Income Tax Officer" by Finance Act, 1993.
6
Words "for not less than two consecutive months" omitted by Finance Ordinance, 1980.
7
Sub-rule (3A) inserted by Finance Act, 1992.
8
Sub-rule (4) inserted by Finance Act, 1988.
9
Substituted for ",Offices and residential quarters" by Finance Ordinance, 1980 w.e.f. income year relevant to assessment year 1981-82.
10
Entry IIA inserted by Finance Ordinance, 1980 w.e.f. income year relevant to assessment year 1981-82.
11
Entry IVA inserted by Finance Ordinance, 1980 w.e.f. income year relevant to assessment year 1981-82.
12
Entry No. "VIA" inserted by Finance Act, 1990
13
Substituted for "Below ground installations in mineral oil concerns" by Finance Act, 1986 and shall be deemed always to have been so substituted.
14
Sub-rule (2) & (3) omitted by Finance Act, 1994.
15
Substituted for "1991" by Finance Act, 1995. The original figure "1980" was substituted by "1983" by Finance Ordinance, 1980, this was substituted by "1988" by Finance Ordinance, 1983 and by 1991 by Finance Act, 1988.
16Clause (aa) inserted by Finance Act, 1986.
17Substituted for "or a leasing company" by Finance Act, 1988.
18Clause (aaa) inserted by Finance Act, 1990.
19
Inserted by Finance Act, 1986.
20
Words etc. ", and in the case of an industrial undertaking commencing commercial production on or after the first day of July, 1981, and before the first day of July, 1988, forty per cent of the written down value" omitted by Finance Act, 1996, and shall be deemed to have been so omitted, w.e.f. assessment year 1994-95. Earlier these were inserted by Finance Ordinance, 1981.
21
Substituted for full stop by Finance Act, 1995.
22
Proviso inserted by Finance Act, 1995.
23
Explanation inserted by Finance Ordinance, 1981.
24
Clause (cc) substituted by Finance Act, 1985 w.e.f. assessment year 1985-86. The relevant provision of the Finance Act, 1985 was substituted by way of an amendment of the Finance Act, 1985 by the Finance Act, 1986, deeming it to have always been so made, this amendment was made to insert the missing portion "Forty per cent of the written down value." The original clause was earlier inserted by Finance Ordinance, 1982 w.e.f. assessment year 1983-84.
25
Words inserted by Finance Act, 1989 w.e.f. assessment year 1989-90.
26
Substituted for "or a leasing company" by Finance Act, 1988.
27
Substituted for "sub-rule (1) of rule l" by Finance Act, 1986.
28
Clause (ccc) inserted by Finance Act, 1986.
29
Inserted by Finance Act, 1989 w.e.f. July 1, 1989 for the purposes of assessment of income in respect of the assessment year commencing on or after July 1, 1989.
30
Clause (e) inserted by Finance Act, 1990.
31
Word "and" omitted by Finance Act, 1988.
32
Substituted for full stop by Finance Act, 1988.
33
Sub-clauses (c) and (d) inserted by Finance Act, 1988.
34
Words and comma "or class of assets, as the case may be" omitted by Finance Act, 1991.
35
Words "or class of assets" omitted by Finance Act, 1991.
36
Substituted for "class of assets" by Finance Act, 1991.
37
Word "and" omitted by Finance Act, 1991.
38
Clause (c) omitted by Finance Act, 1991.
39
Substituted for "class of assets or asset, as the case may be," by Finance Act, 1991.
40
Substituted for full stop by Finance Act, 1985.
41
Proviso omitted by Finance Act, 1991. It was earlier inserted by Finance Act, 1985.
42
Sub-rule (1) omitted by Finance Act, 1991, it was earlier inserted by Finance Act, 1985.
43
Word "and" omitted by Finance Ordinance, 1980
FROM [other than an asset to which sub-clause (h) or sub-clause (i) or sub-clause (j) applies,]
44Inserted by Finance Ordinance, 1980.
45
Inserted by Finance Ordinance, 1981.
46
Sub-clauses (h) and (i) inserted by Finance Ordinance, 1980.
47
Word "and" omitted by Finance Ordinance, 1981.
48
Inserted by Finance Ordinance, 1981.
49
Words "less all depreciation allowed" omitted by Finance Ordinance, 1981.
50
Substituted for comma by Finance Ordinance, 1981.
51
Sub-clause (j) inserted by Finance Ordinance, 1981.
52
Substituted for semi-colon by Finance Ordinance, 1980.
53
Provisos and Explanation inserted by Finance Ordinance, 1980.
54
Substituted for "two hundred and fifty thousand" by Finance Act, 1991 w.e.f. assessment year 1992-93. Earlier it was substituted for "one hundred and seventy-five thousand" by Finance Act, 1990. The original words "one hundred thousand" were substituted by "one hundred and fifty thousand" by Finance Ordinance, 1981 w.e.f. assessment year 1982-83 and by "one hundred and seventy-five thousand" by Finance Ordinance, 1984.
55
Substituted for full stop by Finance Act, 1994.
56
Proviso inserted by Finance Act, 1994.
57
Sub-clause (a) substituted by Finance Ordinance, 1981. The original sub-clause was earlier amended by Finance Ordinance, 1980.
58
Words "or class of assets" omitted by Finance Act, 1991. These words were earlier inserted by Finance Ordinance, 1980.
59
Substituted for "sub-rule (7)* by Finance Ordinance, 1981.
60
Inserted by Finance Ordinance, 198I w.e.f. assessment year 1982-83.
61
Substituted for "two hundred and fifty thousand" by Finance Act, 1991 w.e.f. assessment year 1992-93. Earlier it was substituted for "one hundred and seventy-five thousand" by Finance Act, 1990. The original words "one hundred thousand" were substituted by "one hundred and fifty thousand" by Finance Ordinance, 1981 w.e.f. assessment year 1982-83 and by "one hundred and seventy-five thousand" by Finance Ordinance, 1984.
62
Substituted for "paragraph (d)" by Finance Ordinance, 1981.
63
Substituted for "clause (e)" by Finance Ordinance, 1981.
These entries added by Finance Act 1998.
Sub-Rule inserted by Finance Act 1998.
After rule 5 ,5A to 5C inserted by Finance Act 1998.
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