Finance Act, 1944

Amendment of Rule 6 of the Rules applicable to Cases I and II of Schedule D.

2.—Paragraph (2) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, shall have effect as if the words “provided that the burden of the wear and tear of the machinery or plant will in fact fall directly on him.” were added at the end of the said paragraph.