Notification: S.O.555(E)
Section(s) Referred: 32A ,32A(2C)
Statute: INCOME TAX
Date of Issue: 1/8/1984
In exercise of the powers conferred by sub-section (2C) of section 32A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following machinery and plant for the purposes of that sub-section, namely :–
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A. AIR POLLUTION CONTROL EQUIPMENTS, being–
(i) Electrostatic precipitation systems,
(ii) Felt-filter systems,
(iii) Dust collector systems,
(iv) Scrubber-counter current/venturi/packed-bed/cyclonic scrubbers.
B. WATER POLLUTION CONTROL EQUIPMENTS being–
(i) Mechanical screen systems,
(ii) Aerated detritus chambers (including air compressor),
(iii) Mechanically skimmed oil and grease removal systems,
(iv) Chemical feed systems and flash mixing equipment,
(v) Mechanical flocculators and mechanical reactors,
(vi) Diffused air/mechanically aerated activated sludge systems,
(vii) Aerated lagoon systems,
(viii) Biofilters,
(ix) Methane-recovery anaerobic digestor system,
(x) Air floatation systems,
(xi) Air/stream stripping systems,
(xii) Urea hydrolysis systems,
(xiii) Marine outfall systems,
(xiv) Centrifuge for dewatering sludge,
(xv) Rotating biological contractor or bio disc.
C. SOLID WASTE CONTROL EQUIPMENTS, BEING–
Caustic/lime/chrome/mineral/cryolite recovery system.
[No. 5918/F. No. 133(112)/83-TPL

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