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Latest update on: [Accelerated Capital Allowance (ACA)] [Machinery and Equipment (P&M) including Information and Communication Technology Equipment (ICT)]
Rules 2021 [P.U. (A) 268/2021]

Assets that are eligible to claim under this P.U. (A) 268/2021 are as follow:

(A) Machinery :

–  Machinery that can be categorized as a machine and this includes

heavy machinery.

(B) Equipment :

–  Including information and communication technology (ICT)

equipment, office equipment, office furniture and fittings,

[air conditioner and electrical appliances].


Assets included in Information and Communication Technology (ICT) :

  • Access control system
  • Banking systems
  • Barcode equipment
  • Bursters / decollators
  • Cables and connectors
  • Computer Assisted Design (CAD)
  • Computer-Assisted Manufacturing (CAM)
  • Computer-Assisted Engineering (CAE)
  • Card readers
  • Computers and components
  • Central Processing Units (CPU)
  • Storages
  • Screens
  • Printers
  • Scanners / readers
  • Accessories
  • Communications and networks


Assets that are not eligible to claims under P.U. (A) 268/2021 are as follow:

  • Motor vehicles including commercial vehicles;
  • Customized Computer Software;
  • Software systems or software packages; and
  • Plant not falling under machinery and equipment as per item (A) and (B) above