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of <h1>Higher Depreciation Rates Allowed on Computer Capital Goods Under EOU, EHTP, STP, EPZ Schemes per New Guidelines</h1> Units operating under 100% Export Oriented, Electronics Hardware Technology Parks, Software Technology Parks, and Export Processing Zones schemes are permitted a higher depreciation rate on computer capital goods at the time of debonding due to rapid technological obsolescence. The revised depreciation rates for computers are 7% per quarter in the first and second years (totaling 28% each year) and 5% per quarter in the third year (totaling 20%), subject to a maximum of 70%. Depreciation rates for other capital equipment remain unchanged.
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