The text is taken from the official publication of the above and reproduced as bare provisions. Extraction from the printed document lost some typography — currency and comparison symbols, curly quotation marks, and spacing inside hyphenated words — and these have been repaired only where the body of the statute itself supplied the evidence for the repair.
Where it did not, the passage is left exactly as printed rather than guessed at. Around a hundred hyphenated compounds therefore still carry a stray space, because in the depreciation schedule and the list of notified diseases the same mark is a dash separating two entries, and closing it up would change the meaning. Three statutory tables are shown as running text for the same reason: their printed grid could not be reconstructed without risking a figure landing in the wrong row.
Rates, thresholds, dates and figures should be confirmed against the Gazette or the official publication before being relied upon.
Income Tax Law