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guest-house; (iii) any office appliances including computers or computer software; (iv) any vehicle; or (v) any machinery or plant ... allowed as a deduction (whether by way of depreciation or otherwise) in computing the income chargeable under die head "Profits and gains

Section 4 in Finance Act, 2012 4. Amendment of section 9. - In section 9 of

Section 143 in Finance Act, 2012 143. Amendment of Act 32 of 1994. - In the

Section 35 in Finance Act, 2012 35. Amendment of section 92B. - In section 92B of