Depreciation rates table sets out asset-wise allowances for buildings, machinery, ships, and intangible rights under income tax rules. Prescribes the table of depreciation rates admissible under the Income-tax Rules for tangible assets, classifying assets by block and assigning rates on written down value. Buildings, furniture and fittings, machinery and plant, ships and vessels, and intangible assets such as know-how, patents, copyrights, trademarks, licences, franchises, and other business or commercial rights are separately covered. The schedule also identifies specialised assets including pollution-control equipment, renewable energy devices, life-saving medical equipment, computers and software, and specified infrastructure and industrial plant, with notes defining several asset expressions and the scope of the applicable classifications.