Section 9 in The Kerala Agricultural Income Tax Rules, 1991
9.
In the case of buildings newly erected or new machinery or new plant installed after 31st day of March, 1990 a further sum equivalent to ten per cent out of the value of such buildings, machinery or plant shall be given deduction in respect of the year in which erection or installation is made and put to use. When the building or machil1ery is not put to use in the year of erection, the deduction shall be allowed in the year in which it is first put to use.
