<h1>CBDT Extends Enhanced Depreciation Benefit for Commercial Vehicles to 30th September 2009; 50% Rate Applicable.</h1> The Central Board of Direct Taxes (CBDT) has extended the benefit of enhanced depreciation for commercial vehicles until 30th September 2009. This extension allows vehicles acquired on or after 1st January 2009 and used before 1st October 2009 to qualify for a 50 percent depreciation rate. The recent notification, dated 21st April 2009, amends the previous deadline from 1st April 2009 to 1st October 2009. Initially, the benefit applied to vehicles acquired and used within the first quarter of 2009, as per the notification issued on 19th January 2009.