(4)[ No deduction under sub-section (1) shall be allowed in respect of any amount utilised for the purchase of-(a)any machinery or plant to be installed in any office premises or residential accommodation, including any accommodation in the nature of a guest-house;(b)any office appliances (not being computers);(c)any road transport vehicles;(d)any machinery or plant, the whole of the actual cost of which is allowed as a deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains of business or profession" of any one previous year;](e)[ any new machinery or plant to be installed in an industrial undertaking, other than a small-scale industrial undertaking, as defined in section 80-HHA, for the purposes of business of construction, manufacture or production of any article or thing specified in the list in the Eleventh Schedule.] [ Inserted by Act 13 of 1989, Section 7 (w.e.f. 1.4.1991).]
