https://www.taxtmi.com/circulars?id=9505 A complete aircraft must be depreciated under the general aeroplane entry in Appendix I, even though it comprises multiple components. Separate depreciation rates apply only when specific parts such as aeroengines or aerial photographic apparatus are depreciated independently. Other parts lacking specific entries fall to their appropriate heads in Appendix I or, if none exist, to the general machinery and plant provision of item III. en-us Wed, 22 Jun 1983 00:00:00 +0530 Mon, 06 Jun 2011 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9505 A complete aircraft must be depreciated under the general aeroplane entry in Appendix I, even though it comprises multiple components. Separate depreciation rates apply only when specific parts such as aeroengines or aerial photographic apparatus are depreciated independently. Other parts lacking specific entries fall to their appropriate heads in Appendix I or, if none exist, to the general machinery and plant provision of item III. Circulars Income Tax Wed, 22 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9505