The statutory list and its date
These three pages reproduce the Income Tax (Automation Equipment) Rules 2004, made 11 August 2004, effective for YA 2004 and subsequent YAs, prescribing equipment for section 19A(2) allowances and revoking the former R 4 Rules. The displayed consolidation includes S 766/2010 amendments effective 15 December 2010. It is a prescribed-equipment list, not a complete present-day allowance computation or automatic approval of every asset called automated.
1. Image and graphics processing
Displays, facsimile, optical-character readers, laser printers, plotters, image setters, digital printing, direct imaging equipment and scanners.
2. Data processing and IT
Mainframes, minicomputers, microcomputers, desktops, laptops, mobile phones, personal digital assistants, other IT devices and peripherals.
3. Communications and networks
Modems, multiplexors, network processors, servers, interface converters, routers, switches, networks, cabling infrastructure, IP telephony, broadband equipment, security and authentication infrastructure.
4. IT software
Office and office-automation software; ERP; CRM including reservations, registration, queues, ordering, billing and collection; inventory, records, knowledge, HR and payroll; financial and business management including accounting and assets; personnel business-travel requests, information and management.
5–9. Design, production, transport and measurement
5: CAD and CAM software. 6: surface-mount machines automatically assembling devices onto printed circuit boards. 7: computer-controlled cutting/removal machines with automatic tool changes, including CNC lathes, mills, EDM wirecut, machining centres, grinders, presses and lasers. 8: reprogrammable unmanned guided vehicles transferring goods within a factory or office. 9: computer-controlled coordinate measurement for industrial, research or training purposes, including automatic in-line vision inspection and automated testing.
10–12. Retrieval, manufacturing cells and warehouses
10: automated information storage/retrieval including RFID and barcodes, and computer-controlled goods storage/retrieval with automatic retrieval devices. 11: integrated flexible manufacturing cells with at least a computer-controlled machine and robot, including assembly robots, robotic systems and auto-packing lines. 12: automated warehouse equipment/software, fleet management, radio-frequency warehouse terminals, very-narrow-aisle equipment, materials handling, collating/binding, ERP, materials-resource and manufacturer-resource planning.
13–17. Industry-specific automation
13: automated inspection, testing, packaging and controls for chemicals, pharmaceuticals, medical devices and other manufacturing, including high-speed tabletting/blister packaging, infrared probes, mould/part vision checks, in-mould sorting and quality analysis. 14: injection-mould machines for plastic, ceramic or metal factory components. 15: automated chemical handling. 16: computer-to-plate and computer-to-press drafting/printing systems. 17: automated food processing, packaging or preservation.
18–23. Semiconductors, ports, navigation and service equipment
18: semiconductor-wafer or packaged-IC manufacturing equipment, including assembly/testing. 19: automatic assembly/testing equipment. 20: automated port operations. 21: automotive navigation including telematics and GPS. 22: automated food-processing kitchen equipment. 23: interactive shopping carts or kiosks.
24–29. Healthcare, hospitality, venues and construction
24: automated drug dispensing for healthcare. 25: automated hospitality housekeeping including mattress lifting. 26: automated convention/exhibition seating, including retractable theatre seating. 27: self-climbing scaffolds. 28: stationary or vehicle-mounted concrete pumps. 29: ride-on power floats.
The displayed amendment markers
S 766/2010 is expressly marked against items 1–4, 10, 18, 19 and 21–29. Check the actual equipment and applicable current legislation when claiming; the list supplies neither purchase-cost limits nor a universal deduction rate.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗