৬৯৷ Income-tax Ordinance এর THIRD SCHEDULE এর-(ক) paragraph 5 এর পর নিম্নরূপ নতুন paragraph 5A সন্নিবেশিত হইবে, যথা:-“5A. Initial depreciation allowance.- (1) Where any building has been newly constructed or any machinery or plant has been installed in Bangladesh after the thirtieth day of June, 2002, an amount by way of initial depreciation allowance in respect of the year of construction or installation or the year in which such building, machinery or plant is used by the assessee for the first time for the purpose of his business or profession or the year in which commercial production is commenced, whichever is the later, shall be allowed at the following rates, namely:-(a) in the case of building .. ten per cent of the cost thereof to the assessee.(b) in the case of machinery or plant other than ships or motor vehicles not plying for hire .. twenty-five per cent of the cost thereof to the assessee;(2) Nothing contained in sub-paragraph (1) shall apply in the case of-(a) any motor vehicle not plying for hire, and(b) any machinery or plant which has previously been used in Bangladesh.(3) The provisions of paragraph 2 and 3 shall, so far as may be, apply to this paragraph as they apply to the said paragraph.”; এবং(খ) paragraph 7 এর sub-paragraph (1) এর পরিবর্তে নিম্নরূপ sub-paragraph (1) প্রতিস্থাপিত হইবে, যথা:-“(1) In the case of any machinery or plant (other than office appliances and road transport vehicles) which, not having been previously used in Bangladesh, has been or is used in an industrial undertaking set up in Bangladesh between the first day of July, 1977 and the thirtieth day of June, 2005 (both days inclusive), an amount by way of accelerated depreciation allowance at the rate of hundred per cent of the actual cost of machinery and plant shall be allowed in the year in which the undertaking starts commercial production, subject to the conditions set out in sub-paragraph (2). Explanation.-For the purposes of this paragraph-(a) “industrial undertaking” includes expansion of an existing undertaking if such expansion constitutes-(i) an identifiable unit for production of similar or other goods or class of goods, and(ii) a similar unit carrying on an identifiable industrial process, but does not include an undertaking which is formed by splitting up or reconstruction of an existing business or by the transfer of machinery or plant of an existing business in Bangladesh to a new business;(b) “machinery and plant” includes physical infrastructure in case of a “physical infrastructure facility” as defined in Explanation appended to section 46A (2)(b).”|