Income-tax (Fourth Amendment Rules, 2012 – Depreciation restricted to 15% on wind mills installed after 31-3-2012.

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..... xes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax ( 4th Amendment) Rules, 2012. (2) They shall come into force on the 1st day of April, 2012. 2. In the Income-tax Rules, 1962, in the Table, in the New Appendix I, in Part-A relating to Tangible Assets, under the heading "III. Machinery and Plant", in item (8 .....

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