(2)[ For the purposes of this section,-] [Inserted by Act 23 of 1986, Section 8 (w.e.f. 1.4.1987).](i)[* * *] [ Clause (i) omitted by Act 13 of 1989, Section 7 (w.e.f. 1.4.1991).](ii)[ "new ship" or "new aircraft" includes a ship or aircraft which before the date of acquisition by the assessee was used by any other person, if it was not at any time previous to the date of such acquisition owned by any person resident in India; [ Substituted by Act 11 of 1987, Section 7, for Clause (ii) (w.r.e.f. 1.4.1987).](iii)"new machinery or plant" includes machinery or plant which before its installation by the assessee was used outside India by any other person, if the following conditions are fulfilled, namely:-(a)such machinery or plant was not, at any time previous to the date of such installation by the assessee, used in India;(b)such machinery or plant is imported into India from any country outside India; and(c)no deduction on account of depreciation in respect of such machinery or plant has been allowed or is allowable under this Act in computing the total income of any person for any period prior to the date of the installation of the machinery or plant by the assessee;(iv)"Tea Board" means the Tea Board established under section 4 of the Tea Act, 1953 (29 of 1953).]
