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        Case ID :
        Income Tax

        Income-tax (Twelth Amendment) Rules, 1998 - S. O. 781 (E) - Income Tax Act, 1961

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        Depreciation rules updated for tangible and intangible assets; computers and IP assigned higher allowable rates under amended tax rules. Amendments to Appendix I of the Income-tax Rules, 1962 take effect from 1 April 1999: a new heading 'A. TANGIBLE ASSETS' is inserted above 'BUILDINGS', 'Computers' is added under 'III. MACHINERY AND PLANT' with depreciation at 60%, and a new heading 'B. INTANGIBLE ASSETS' is added listing know-how, patents, copyrights, trademarks, licences, franchises and similar business or commercial rights with depreciation at 25%.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Depreciation rules updated for tangible and intangible assets; computers and IP assigned higher allowable rates under amended tax rules.

                            Amendments to Appendix I of the Income-tax Rules, 1962 take effect from 1 April 1999: a new heading "A. TANGIBLE ASSETS" is inserted above 'BUILDINGS', "Computers" is added under 'III. MACHINERY AND PLANT' with depreciation at 60%, and a new heading "B. INTANGIBLE ASSETS" is added listing know-how, patents, copyrights, trademarks, licences, franchises and similar business or commercial rights with depreciation at 25%.


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