I move:—
(1) That paragraph (2) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, shall have effect as if the words "provided that the burden of the wear and tear of the machinery or plant will in fact fall directly on him" were added at the end of the said paragraph.
(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
I think I explained this Resolution very fully in the course of my Budget statement.