Depreciation rules for computers allow increased cumulative allowance and prescribe accelerated quarterly rates for debonded capital goods. Depreciation for debonded capital goods distinguishes computers and other capital goods with prescribed quarterly rates and cumulative limits-computers subject to a 90% overall cap and other capital goods to a 75% cap. The depreciation period runs from commissioning in the EOU/EPZ/EHTP/STP until clearance to DTA. Depreciation is computed by the straight line method; second hand imported goods use the assessed import value as the base. If sale proceeds on partial debonding exceed the depreciated value, the transaction value may be taken as the assessable value for duty.
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Depreciation rules for computers allow increased cumulative allowance and prescribe accelerated quarterly rates for debonded capital goods.
Depreciation for debonded capital goods distinguishes computers and other capital goods with prescribed quarterly rates and cumulative limits-computers subject to a 90% overall cap and other capital goods to a 75% cap. The depreciation period runs from commissioning in the EOU/EPZ/EHTP/STP until clearance to DTA. Depreciation is computed by the straight line method; second hand imported goods use the assessed import value as the base. If sale proceeds on partial debonding exceed the depreciated value, the transaction value may be taken as the assessable value for duty.
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