https://www.taxtmi.com/article/detailed?id=166 Computer classification for depreciation includes computer software and devices that operate with and support computers; Appendix I to the Income-tax Rules treats computer software as part of "computers" and the Explanation to section 36(1) defines a "computer system" broadly. Modern UPS, printers, scanners, multifunction copiers and advanced phones that are programmable, retain data and interface with computers may be treated as part of the computer system. The functional test - examining whether the asset works only with or extends the computer - and tribunal practice support treating such integral devices as computers for the purpose of claiming the higher rate of depreciation. en-us Sat, 13 Sep 2008 00:00:00 +0530 Sat, 13 Sep 2008 11:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=166 Computer classification for depreciation includes computer software and devices that operate with and support computers; Appendix I to the Income-tax Rules treats computer software as part of "computers" and the Explanation to section 36(1) defines a "computer system" broadly. Modern UPS, printers, scanners, multifunction copiers and advanced phones that are programmable, retain data and interface with computers may be treated as part of the computer system. The functional test - examining whether the asset works only with or extends the computer - and tribunal practice support treating such integral devices as computers for the purpose of claiming the higher rate of depreciation. Articles Income Tax Sat, 13 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=166