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This comprehensive guide provides information on the rates of depreciation applicable for income tax purposes from the assessment year 2003-04 onwards. Depreciation is an essential factor in calculating taxable income for businesses and individuals owning assets. Rates of Depreciation as Per Income Tax Act, 1961 listed here cover various tangible and intangible assets, helping taxpayers understand the allowed Rates of Depreciation as per the Income Tax Act.

Article provides Rates of Depreciation as per Income Tax Act, 1961 on Building, Plant & Machinery, Furniture & Fittings, Ships & on Intangibles Assets i.e.  Know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature for Financial Year 2002-03 onwards

Block of Assets – The expressions Assets and Blocks of Assets w.e.f. 1-4-1999 shall mean a group of assets falling within a class of assets comprising:–

a. Tangible Assets being buildings, machinery, plant or furniture;

b. Intangible Assets being knowhow, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature; in respect of which same percentage of depreciations is prescribed.

In case of a domestic company, which has exercised an option under Section 115BA  of the Income-tax Act, 1961 of rate of taxation from 30% to 25%, the depreciation allowance under Section 32(1)(ii) of the Act in respect of any block of assets entitled to more than 40 per cent shall be restricted to 40 per cent on the written down value of such block of assets with effect from 1 April 2016. Notification No. 103/2016, dated 7 November 2016

New Appendix I which provides a table of depreciation rates has been amended. The Notification states that wherever higher rates (i.e. 50, 60, 80 and 100) occurs, the figure ’40’ shall be substituted with effect from 1 April 2017. Notification No. 103/2016, dated 7 November 2016

Rates are also been updated with Notification No. 69/2019-Income Tax Dated 20th September, 2019 by which Depreciation Rate on Motor Car was changed.

Depreciation

Also Read-

Chart of Rates of depreciation (for income-tax) AS APPLICABLE FROM THE ASSESSMENT YEAR 2003-04 ONWARDS

Block of assets

Depreciation allowance as percentage of written down value
  AYs 2003-04 to 2005-06 AY 2006-07 to AY 2017-18 AY 2018-19  onwards
1 2 3 4
PART A      
TANGIBLE ASSETS      
I. BUILDING [See Notes 1 to 4 below the Table]      
(1) Buildings which are used mainly for residential purposes except hotels and boarding houses 5 5 5
(2)  Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below 10 10 10
(3)  Buildings acquired on or after the 1st day of September, 2002 for installing machinery and plant forming part of water supply project or water treatment system and which is put to use for the purpose of business of providing infra- structure facilities under clause (i) of sub-section (4) of section 80-IA 100 100 40
(4)  Purely temporary erections such as wooden structures 100 100 40
II. FURNITURE AND FITTINGS      
Furniture and fittings including electrical fittings [See Note 5 below the Table] 15 10 10
III. MACHINERY AND PLANT      
(1)   Machinery and plant other than those covered by sub-items (2), (3) and (8) below : [See Note 5A below the Table] 25 15 15
(2)   (i) Motor cars, other than those used in a business of running them on hire, acquired or put to use on or after the 1st day of April, 1990 except those covered under entry (ii); 20 15 15
   (ii) Motor cars, other than those used in a business of running them on hire, acquired on or after the 23rd day of August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April, 2020. 30
(3)  (i) Aeroplanes – Aeroengines 40 40 40
(ii)  (a) Motor buses, motor lorries and motor taxis used in a business of running them on hire other than those covered under entry (b). 40 30 30
  (b) Motor buses, motor lorries and motor taxis used in a business of running them on hire, acquired on or after the 23rd day of August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April, 2020. 45
 (iii) Commercial vehicle which is acquired by the assessee on or after the 1st day of October, 1998, but before the 1st day of April, 1999 and is put to use for any period before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause (ii) of sub-section (1) of section 32 [See Note 6 below the Table] 40 40 40
(iv)  New commercial vehicle which is acquired on or after the 1st day of October, 1998, but before the 1st day of April, 1999 in replacement of condemned vehicle of over 15 years of age and is put to use for any period before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause (ii) of sub-section (1) of section 32 [See Note 6 below the Table] 60 60 40
(v)  New commercial vehicle which is acquired on or after the 1st day of April, 1999 but before the 1st day of April, 2000 in replacement of condemned vehicle of over 15 years of age and is put to use before the 1st day of April, 2000 for the purposes of business or profession in accordance with the second proviso to clause (ii) of sub-section (1) of section 32 [See Note 6 below the Table] 60 60 40
(vi)  New commercial vehicle which is acquired on or after the 1st day of April, 2001 but before the 1st day of April, 2002 and is put to use before the 1st day of April, 2002 for the purposes of business or profession [See Note 6 below the Table] 50 50 40
(via) New commercial vehicle which is acquired on or after the 1st day of January, 2009 but before the 1st day of October, 2009 and is put to use before the 1st day of October, 2009 for the purposes of business or profession [See paragraph 6 of the Notes below this Table] 50 40
 (vii)  Moulds used in rubber and plastic goods factories 40 30 30
(viii)  Air pollution control equipment, being—      
(a)  Electrostatic precipitation systems      
(b)  Felt-filter systems      
(c)  Dust collector systems 100 100 40
(d)  Scrubber-counter current/venturi/packed bed/cyclonic scrubbers      
(e)  Ash handling system and evacuation system      
(ix)  Water pollution control equipment, being—      
(a)  Mechanical screen systems      
(b)  Aerated detritus chambers (including air compressor)      
(c)  Mechanically skimmed oil and grease removal systems      
(d)  Chemical feed systems and flash mixing equipment      
(e)  Mechanical flocculators and mechanical reactors      
(f)  Diffused air/mechanically aerated activated sludge systems      
(g)  Aerated lagoon systems 100 100 40
(h)  Biofilters      
(i)  Methane-recovery anaerobic digester systems      
(j)  Air floatation systems      
(k)  Air/steam stripping systems      
(l)  Urea Hydrolysis systems      
(m)  Marine outfall systems      
(n)  Centrifuge for dewatering sludge      
(o)  Rotating biological contractor or bio-disc      
(p)  Ion exchange resin column      
(q)  Activated carbon column      
       
 (x) (a) Solidwaste control equipments being – caustic/lime/chrome/mineral/cryolite recovery systems 100 100 40
(b)  Solidwaste recycling and resource recovery systems
(xi)  Machinery and plant, used in semi-conductor industry covering all integrated circuits (ICs) (excluding hybrid integrated circuits) ranging from small scale integration (SSI) to large scale integration/very large scale integration (LSI/VLSI) as also discrete semi-conductor devices such as diodes, transistors, thyristors, triacs, etc., other than those covered by entries (viii), (ix) and (x) of this sub-item and sub-item (8) below 40 30 30
(xia) Life saving medical equipment, being—      
(a)  D.C. Defibrillators for internal use and pace makers      
(b)  Haemodialysors      
(c)  Heart lung machine      
(d)  Cobalt Therapy Unit      
(e)  Colour Doppler      
(f)  SPECT Gamma Camera      
(g)  Vascular Angiography System including Digital subtraction Angiography      
(h)  Ventilator used with anaesthesia apparatus      
(i)  Magnetic Resonance Imaging System      
(j)  Surgical Laser [See Note 5B] 40 40 40
(k)  Ventilators other than those used with anaesthesia      
(l)  Gamma knife      
(m)  Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for chemotherapy      
(n)  Fibreoptic endoscopes including Paediatric resectoscope/audit resectoscope, Peritoneoscopes, Arthoscope, Microlaryngoscope, Fibreoptic Flexible Nasal Pharyngo Bronchoscope, Fibreoptic Flexible Laryngo Bronchoscope, Video Laryngo Bronchoscope and Video Oesophago Gastroscope, Stroboscope, Fibreoptic Flexible Oesophago Gastroscope      
(o)  Laparoscope (single incision)      
(4)  Containers made of glass or plastic used as re-fills 50 50 40
(5)  Computers including computer software [See note 7 below the Table] 60 60 40
(6)  Machinery and plant, used in weaving, processing and garment sector of textile industry, which is purchased under TUFS on or after the 1st day of April, 2001 but before the 1st day of April, 2004 and is put to use before the 1st day of April, 2004 [See Note 8 below the Table] 50 50 40
(7)  Machinery and plant, acquired and installed on or after the 1st day of September, 2002 in a water supply project or a water treatment system and which is put to use for the purpose of business of providing infrastructure facility under clause (i) of sub-section (4) of section 80-IA [See Notes 4 and 9 below the Table] 100 100 40
(8)  (i) Wooden parts used in artificial silk manufacturing machinery 100 100 40
(ii)  Cinematograph films – bulbs of studio lights 100 100 40
(iii)  Match factories – Wooden match frames 100 100 40
(iv)  Mines and quarries :      
(a)  Tubs, winding ropes, haulage ropes and sand stowing pipes 100 100  40
(b)  Safety lamps
(v)  Salt works – Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clayey material or any other similar material 100 100 40
(vi)  Flour mills – Rollers 80 80 40
(vii)  Iron and steel industry – Rolling mill rolls 80 80 40
(viii)  Sugar works – Rollers 80 80 40
(ix)  Energy saving devices, being—      
A. Specialised boilers and furnaces:      
(a)  Ignifluid/fluidized bed boilers      
(b)  Flameless furnaces and continuous pusher type furnaces      
(c)  Fluidized bed type heat treatment furnaces 80 80 40
(d)  High efficiency boilers (thermal efficiency higher than 75 per cent in case of coal fired and 80 per cent in case of oil/gas fired boilers)      
B. Instrumentation and monitoring system for monitoring energy flows:      
(a)  Automatic electrical load monitoring systems      
(b)  Digital heat loss meters      
(c)  Micro-processor based control systems      
(d)  Infra-red thermography 80 80 40
(e)  Meters for measuring heat losses, furnace oil flow, steam flow, electric energy and power factor meters      
(f)  Maximum demand indicator and clamp on power meters      
(g)  Exhaust gases analyser      
(h)  Fuel oil pump test bench      
C. Waste heat recovery equipment:      
(a)  Economisers and feed water heaters      
(b)  Recuperators and air pre-heaters 80 80 40
(c)  Heat pumps      
(d)  Thermal energy wheel for high and low temperature waste heat recovery      
D. Co-generation systems:      
(a)  Back pressure pass out, controlled extraction, extraction-cum-condensing turbines for co-generation along with pressure boilers 80 80 40
(b)  Vapour absorption refrigeration systems      
(c)  Organic rankine cycle power systems      
(d)  Low inlet pressure small steam turbines      
E. Electrical equipment:      
(a)  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 for AC motors      
(e)  Solid state devices for controlling motor speeds      
(f)  Thermally energy-efficient stenters (which require 800 or less kilocalories of heat to evaporate one kilogram of water)      
(g)  Series compensation equipment      
(h)  Flexible AC Transmission (FACT) devices – Thyristor controlled series compensation equipment 80 80 40
(i)  Time of Day (ToD) energy meters      
(j)  Equipment to establish transmission highways for National Power Grid to facilitate transfer of surplus power of one region to the deficient region      
(k)  Remote terminal units/intelligent electronic devices, computer hardware/software, router/bridges, other required equipment and associated communication systems for supervisory control and data acquisition systems, energy management systems and distribution management systems for power transmission systems      
(l)  Special energy meters for Availability Based Tariff (ABT)      
F. Burners:      
(a)  0 to 10 per cent excess air burners      
(b)  Emulsion burners 80 80 40
(c)  Burners using air with high pre-heat temperature (above 300°C)      
G. Other equipment:      
(a)  Wet air oxidation equipment for recovery of chemicals and heat      
(b)  Mechanical vapour recompressors      
(c)  Thin film evaporators      
(d)  Automatic micro-processor based load demand controllers 80 80 40
(e)  Coal based producer gas plants      
(f)  Fluid drives and fluid couplings      
(g)  Turbo charges/super-charges      
(h)  Sealed radiation sources for radiation processing plants      
(x) Gas cylinders including valves and regulators 80 60 40
(xi)  Glass manufacturing concerns – Direct fire glass melting furnaces 80 60 40
(xii) Mineral oil concerns:      
(a)  Plant used in field operations (above ground) distribution – Returnable packages      
(b)  Plant used in field operations (below ground), but not including kerbside pumps including underground tanks and fittings used in field operations (distribution) by mineral oil concerns 80 60 40
(c)  Oil wells not covered in clauses (a) and (b) (with effect from the assessment year 2016-17) 15 15
(xiii)  Renewal energy devices being—      
(a)  Flat plate solar collectors      
(b)  Concentrating and pipe type solar collectors      
(c)  Solar cookers      
(d)  Solar water heaters and systems      
(e)  Air/gas/fluid heating systems      
(f)  Solar crop driers and systems      
(g)  Solar refrigeration, cold storages and air-conditioning systems      
(h)  Solar steels and desalination systems      
(i)  Solar power generating systems      
(j)  Solar pumps based on solar-thermal and solar-photovoltaic conversion      
(k)  Solar-photovoltaic modules and panels for water pumping and other applications 80 80 40
(l)  Windmills and any specially designed devices which run on wind-mills installed on or before March 31, 2012      
(m)  Any special devices including electric generators and pumps running on wind energy installed on or before March 31, 2012      
(n)  Biogas plant and biogas engines      
(o)  Electrically operated vehicles including battery powered or fuel-cell powered vehicles      
(p)  Agricultural and municipal waste conversion devices producing energy      
(q)  Equipment for utilising ocean waste and thermal energy      
(r)  Machinery and plant used in the manufacture of any of the above sub-items      
(9)  (i) Books owned by assessees carrying on a profession—      
(a)  Books, being annual publications 100 100 40
(b)  Books, other than those covered by entry (a) above 60 60 40
(ii)  Books owned by assessees carrying on business in running lending libraries 100 100 40
IV. SHIPS      
(1)  Ocean-going ships including dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes and fishing vessels with wooden hull 25 20 20
(2)  Vessels ordinarily operating on inland waters, not covered by sub-item (3) below 25 20 20
(3)  Vessels ordinarily operating on inland waters being speed boats [See Note 10 below the Table] 25 20 20
PART B      
INTANGIBLE ASSETS      
Know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature not being goodwill of business or profession 25 25 25

Notes:

1. “Buildings” include roads, bridges, culverts, wells and tubewells.

2. A building shall be deemed to be a building used mainly for residential purposes, if the built-up floor area thereof used for residential purposes is not less than sixty-six and two-third per cent of its total built-up floor area and shall include any such building in the factory premises.

3. In respect of any structure or work by way of renovation or improvement in or in relation to a building referred to in Explanation 1 of clause (ii) of sub-section (1) of section 32, the percentage to be applied will be the percentage specified against sub-item (1) or (2) of item I as may be appropriate to the class of building in or in relation to which the renovation or improvement is effected. Where the structure is constructed or the work is done by way of extension of any such building, the percentage to be applied would be such percentage as would be appropriate, as if the structure or work constituted a separate building.

4. Water treatment system includes system for desalination, demineralisation and purification of water.

5. “Electrical fittings” include electrical wiring, switches, sockets, other fittings and fans, etc.

5A. Rate of depreciation shall be 40% if conditions of Rule 5(2) are satisfied.

5B. Applicable from the Assessment year 2004-05.

6. “Commercial vehicle” means “heavy goods vehicle”, “heavy passenger motor vehicle”, “light motor vehicle”, “medium goods vehicle” and “medium passenger motor vehicle” but does not include “maxi-cab”, “motor-cab”, “tractor” and “road-roller”. The expressions “heavy goods vehicle”, “heavy passenger motor vehicle”, “light motor vehicle”, “medium goods vehicle”, “medium passenger motor vehicle”, “maxi-cab”, “motor-cab”, “tractor” and “road-roller” shall have the meanings respectively as assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988).

7. “Computer software” means any computer programme recorded on any disc, tape, perforated media or other information storage device.

8. “TUFS” means Technology Upgradation Fund Scheme announced by the Government of India in the form of a Resolution of the Ministry of Textiles vide No. 28/1/99-CTI of 31-3-1999.

9. Machinery and plant includes pipes needed for delivery from the source of supply of raw water to the plant and from the plant to the storage facility.

10. “Speed boat” means a motor boat driven by a high speed internal combustion engine capable of propelling the boat at a speed exceeding 24 kilometers per hour in still water and so designed that when running at a speed, it will plane, i.e.,its bow will rise from the water.

Depreciation rates for power generating units

(applicable from the assessment year 1998-99

Class of assets Depreciation allowance as percentage of actual cost
(a)  Plant and Machinery in generating stations including plant foundations :—
 (i)  Hydro-electric 3.4
(ii)  Steam electric NHRS & Waste heat recovery Boilers/plants 7.84
(iii)  Diesel electric and Gas plant 8.24
(b)  Cooling towers and circulating water systems 7.84
(c)  Hydraulic works forming part of Hydro-electric system including :—
  (i)  Dams, spillways weirs, canals, reinforced concrete flumes and syphons 1.95
(ii)  Reinforced concrete pipelines and surge tanks steel pipelines, sluice gates, steel surge (tanks), hydraulic control valves and other hydraulic works. 3.4
(d)  Building and civil engineering works of permanent character, not mentioned above
 (i)  Office & showrooms 3.02
(ii)  Containing Thermo-electric generating plant 7.84
(iii)  Containing Hydro-electric generating plant 3.4
(iv)  Temporary erection such as wooden structures 33.4
(v)  Roads other than Kutcha roads 3.02
(vi)  Others 3.02
(e)  Transformers, transformer (Kiosk) sub-station equipment & other fixed apparatus (including plant foundations)
 (i)  Transformers (including foundations) having a rating of 100 kilo volt amperes and over 7.81
(ii)  Others 7.84
(f)  Switchgear including cable connections 7.84
(g)  Lightning arrestor :
 (i)  Station type 7.84
(ii)  Pole type 12.77
(iii)  Synchronous condenser 5.27
(h)  Batteries 33.4
 (i)  Underground cable including joint boxes and disconnectioned boxes 5.27
(ii)  Cable duct system 3.02
  (i)  Overhead lines including supports :
 (i)  Lines on fabricated steel operating at nominal voltages higher than 66 kilo volts 5.27
(ii)  Lines on steel supports operating at nominal voltages higher than 13.2 kilo volts but not exceeding 66 kilo volts 7.84
(iii)  Lines on steel or reinforced concrete supports 7.84
(iv)  Lines on treated wood supports 7.84
(j)  Meters 12.77
(k)  Self-propelled vehicles 33.40
(l)  Air-conditioning plants :
 (i)  Static 12.77
(ii)  Portable 33.40
(m)  (i) Office furniture and fittings 12.77
(ii)  Office equipments 12.77
(iii)  Internal wiring including fittings and apparatus 12.77
(iv)  Street light fittings 12.77
(n)  Apparatus let on hire
 (i)  Other than motors 33.4
(ii)  Motors 12.77
(o)  Communication equipment :
 (i)  Radio and high frequency carrier system 12.77
(ii)  Telephone lines and telephones 12.77
(p)  Any other assets not covered above 7.69

Notes.—

1. “Factory buildings” does not include offices, godowns, staff quarters.

2. Where, during any financial year, any addition has been made to any asset, or where any asset has been sold, discarded, demolished or destroyed, the depreciation on such assets shall be calculated on a pro rata basis from the date of such addition or, as the case may be, up to the date on which such asset has been sold, discarded, demolished or destroyed.

3. The following information shall also be disclosed in the accounts, namely:—

(i)  depreciation methods used; and

(ii)  the useful lives of the assets for computing depreciation, if they are different from the life specified in the Schedule.

4. Useful life specified in Part C of the Schedule is for whole of the asset. Where cost of a part of the asset is significant to total cost of the asset and useful life of that part is different from the useful life of the remaining asset, useful life of that significant part shall be determined separately.

5.  5[***]

6. The useful lives of assets working on shift basis have been specified in the Schedule based on their single shift working. Except for assets in respect of which no extra shift depreciation is permitted (indicated by NESD in Part C above), if an asset is used for any time during the year for double shift, the depreciation will increase by 50% for that period and in case of the triple shift the depreciation shall be calculated on the basis of 100% for that period.

7.  From the date this Schedule comes into effect, the carrying amount of the asset as on that date—

(a)  shall be depreciated over the remaining useful life of the asset as per this Schedule;

(b)  after retaining the residual value, shall be recognised in the opening balance of retained earnings where the remaining useful life of an asset is nil.

8. “Continuous process plant” means a plant which is required and designed to operate for twenty-four hours a day.

[As amended by Finance Act, 2023]

(Republished with Amendment, Source -Income Tax Website)

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148 Comments

  1. pratham says:

    As per NOTIFICATION No. 103/2016 two amendment has taken place.

    First one is Proviso added in Rule 5
    Second one is amenedment of second column of the Table in Appendix I

    Accordingly, after amenedment of second column of the Table in Appendix I , every assessee who was entitled to more than forty per cent shall be restricted to forty per cent on the written down value of such block of assets.

    Please confirm.

  2. karan joshi says:

    Amazing information you have shared in this article. This article helps me a lot to know Rates of Depreciation. Thank you for the information.

  3. SURESH K TATARIA says:

    Sir.
    my one of client who ‘s age is 57 years can he get personal loan from bank or any NBFC for his personal use ? he is in profession of accounts n filling regular income tax return
    thnx & regards – SURESH TATARIA

  4. prabhash says:

    If the furnished accommodation has furniture which is 25 years old, what will be the depreciation cost while calculating perquisite

  5. ajay sharma says:

    What will be rate of depriciation for AY 18-19 for the following :
    1 audion visual
    2 Office equipment
    3 electrical equipment
    4 computer
    5 software
    6 stop watches

  6. sanjeev garg says:

    please tell me t\if the machinery is purchased after 30.09.2017 the additional depreciation is 20% full claim either 50% claim please confirm

  7. prashant enterprises says:

    depreciation rate for the CHEMICAL TANKERS MADE OUT OF STAINLESS STEEL AND FITTING TO A HAVE VEHICLE RUNNING ON ROAD

    KINDLY FURNISH DEPRECIATION RATE AS PER INCOME TAX ACT APPLICABLE FOR THE ASSESSMENT YEAR 2017-18

  8. HARISH says:

    Dear Sir,
    kindly clarify what rate of depreciation is allowed on Hybrid Cars (which runs both on electric batteries and petrol)

    Thanks in advance

    Harish

  9. jagdish prasad verma says:

    Activa3g
    Airconditioner
    Camera
    Computer A/c
    Fan
    Fax M/c A/c
    Furniture
    GCC LASER ENGRAVER
    Inverter
    MOTOR CYCLE
    Plant & Machinery
    Printer
    Telephone Instrument
    UPS SYSTEMS
    pales send me rate of depreciation on this assets

  10. Siddharth Phadke says:

    Hi. Isn’t the rate of Depreciation reduced in terms of Clause 2(b) of Income Tax (29th Amendment) Rules, 2016 issued through Notification dated 7th November, 2016? Apparently, all the rates of 50%, 60%, 80% and 100% are brought down to 40% only. Please clarify.

  11. Shree Kumar Kabra says:

    Dear Sir,

    As per clause 2(b) of Notification No. SO 3399(E) [No.103/2016 (F. No. 370142/29/2016 TPL)], dated 7-11-2016, in the New Appendix I, in the Table, for the rates of ” ‘50%’, ‘60%’, ‘80%’, ‘100%’ “, the rate of “40%” shall be substituted with effect from the 1st day of April, 2017.

    However, the table above does not incorporate the same. Will the said notification not apply?

    Regards,

    Shree Kumar Kabra

  12. G.Subramania Sarma says:

    Depreciation has been restricted for persons who opt of rate of taxation from 30% to 25% (section 115BA(4) to a maximum of 40% where rate specified in the annexure is 40% and more. This requires to be kept in mind

  13. Manjunatha. N. E says:

    Sir, can furniture and fixtures be treated as plant and machinery, in Lodges. Since internal ambience without quality furniture and fixtures can not run Lodge business more profitably. Please advice.

  14. Dr raj kr singh says:

    Want to purchase a phaco machine for my wife worth 12.5 lacs.with a useful life of 5 years.after which it’s value will be zero.kindly let me know the depreciation benefit.thanks

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