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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 i.e. Know-how ...
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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 works-Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clay material or any other similar material
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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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[Effective from assessment year 2006-2007] 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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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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