RATES OF DEPRECIATION UNDER THE COMPANY ACT
a) plant and machinery (not being a ship) other than continuous process plant for which no special rate has been prescribed under (ii) below
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a) plant and machinery (not being a ship) other than continuous process plant for which no special rate has been prescribed under (ii) below
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I. BUILDING [See Notes 1 to 4 below the Table] 1) Buildings which are used mainly for residential purposes except hotels and boarding houses
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(b) Safety lamps 9. Salt worksSalt pans, reservoirs and condensers, etc., made of earthy, sandy or clay material or any other similar material
Section 205 of the Companies Act, 1956, prescribes the methods of charging depreciation. We are producing below the Rates of depreciation under the Companies Ac
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Article provides Rates of Depreciation as per Income Tax Act, 1961 on Building, Plant Machinery, Furniture Fittings, Ships on Intangibles Assets Knowhow ...
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[Effective from assessment year ] Depreciation allowance as percentage of written down value 1 5 2 10 3 100 4 100 10 1 15 2 15 3 (i) 40 (ii) 30
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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 ...
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