https://www.taxtmi.com/circulars?id=8839 Extra allowance for double or triple shift is additional to normal depreciation and is admissible only if the assessee proves actual double/triple shift operation; assets marked "N.E.S.A." are excluded. The allowance is a proportion of normal depreciation (up to 50% for double shift, up to 100% for triple shift) and is calculated by multiplying the specified normal rate by the days of double/triple shift work divided by the normal number of working days in the previous year. en-us Mon, 20 Mar 1972 00:00:00 +0530 Sat, 28 May 2011 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8839 Extra allowance for double or triple shift is additional to normal depreciation and is admissible only if the assessee proves actual double/triple shift operation; assets marked "N.E.S.A." are excluded. The allowance is a proportion of normal depreciation (up to 50% for double shift, up to 100% for triple shift) and is calculated by multiplying the specified normal rate by the days of double/triple shift work divided by the normal number of working days in the previous year. Circulars Income Tax Mon, 20 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8839