Section 129 in Income Tax Rules, 1962 [Entire Act]
power factor meters
(f) Maximum demand indicator and clamp on power meters
(g) Exhaust gases analyzer
(h) Fuel oil pump test bench
C.Waste heat ... Shunt capacitors and synchronous condenser systems
(b) Automatic power cut-off devices (relays) mounted on individual motors
(c) Automatic voltage controller
(d) Power factor controller