Quite interesting:
"For eligible environment-friendly vehicles, full deduction of cost will be allowed in the year of purchase. This is the same as the full deduction of capital expenditure presently allowed for "prescribed fixed assets" (which are mainly manufacturing and computer equipments) and "environmental protection machinery"
FAQ on Tax Deduction for environment-friendly vehicles
"For eligible environment-friendly vehicles, full deduction of cost will be allowed in the year of purchase. This is the same as the full deduction of capital expenditure presently allowed for "prescribed fixed assets" (which are mainly manufacturing and computer equipments) and "environmental protection machinery"
FAQ on Tax Deduction for environment-friendly vehicles