TaxTMI 
TaxTMI 
Table of rates at which depreciation is admissible
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.... fittings including electrical fittings [See Note 5 below this Table] 10 III. MACHINERY AND PLANT (1) Machinery and plant other than those covered by sub-items (2), (3) and (8) below : 15 ^11[(2) (i) Motor cars, other than those used in a business of running them on hire, acquired or put to use on or after the 1st day of April, 1990 except those covered under entry (ii); 15 (ii) Motor cars, other than those used in a business of running them on hire, acquired on or after the 23rd day of August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April, 2020. 30] (3) (i) Aeroplanes Aeroengines 40 ^12[(ii) (a) Motor buses, motor lorries and motor taxis used in a business of running them on hire other than those covered under entry (b). 30 (b) Motor buses, motor lorries and motor taxis used in a business of running them on hire, acquired on or after the 23rd day of August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April, 2020. 45] (iii) Commercial vehicle which is acquired by the assessee on or after the 1st day of October, 19....
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.... (f) Diffused air/mechanically aerated activated sludge systems (g) Aerated lagoon systems (h) Biofilters (i) Methane-recovery anaerobic digester systems (j) Air floatation systems (k) Air/steam stripping systems (l) Urea Hydrolysis systems (m) Marine outfall systems (n) Centrifuge for dewatering sludge (o) Rotating biological contractor or bio-disc (p) Ion exchange resin column (q) Activated carbon column ^10[40] (x) (a) Solidwaste, control equipment being,-caustic/lime/chrome/mineral cryolite recovery systems (b) Solidwaste recycling and resource recovery systems ^10[40] (xi) Machinery and plant, used in semi-conductor industry covering all Integrated Circuits (ICs) (excluding hybrid integrated circuits) ranging from Small Scale Integration (SSI) to Large Scale Integration/Very Large Scale Integration (LSI/VLSI) as also discrete semi-conductor devices such as diodes, transistors, thyristors, triacs, etc., other than those covered by entries (viii), (ix) and (x) of this sub-item and sub-item (8) below. 30 (xia) Life saving medical equipment, being- ....
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....) Energy saving devices, being ^10[40] ^9[40] A. Specialised boilers and furnaces : (a) Ignifluid/fluidized bed boilers (b) Flamaless furnaces and continuous pusher type furnaces (c) Fluidized bed type heat treatment furnaces (d) High efficiency boilers (thermal efficiency higher than 75 per cent in case of coal fired and 80 per cent in case of oil/gas fired boilers) ^9[40] B. Instrumentation and monitoring system for monitoring energy flows : (a) Automatic electrical load monitoring systems (b) Digital heat loss meters (c) Micro-processor based control systems (d) Infra-red thermography (e) Meters for measuring heat losses, furnace oil flow, steam flow, electric energy and power factor meters (f) Maximum demand indicator and clamp on power meters (g) Exhaust gases analyzer (h) Fuel oil pump test bench ^9[40] C. Waste heat recovery equipment: (a) Economisers and feed water heaters (b) Recuperators and air pre-heaters (c) Heat pumps (d) Thermal energy wheel for high a....
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....cturing concerns - Direct fire glass melting furnaces ^8[40] (xii) Mineral oil concerns:(a) Plant used in field operative (above ground) distribution - Returnable packages(b) Plant used in field operations (below ground), but not including kerbside pumps including under ground tanks and fittings used in field operations (distribution) by mineral oil concerns ^8[40] ^6[(c) Oil wells not covered in clauses (a) and (b) 15] (xiii) Renewable energy devices being:- (a) Flat plate solar collectors (b) Concentrating and pipe type solar collectors (c) Solar cookers (d) Solar water heaters and systems (e) Air/gas/fluid heating systems (f) Solar crop driers and systems (g) Solar refrigeration, cold storages and air conditioning systems (h) Solar steels and desalination systems (i) Solar power generating systems (j) Solar pumps based on solar-thermal and solar-photovoltaic conversion (k) Solar-photovoltaic modules and panels for water pumping and other applications (l) Wind mills and any specially designed devices which run on wind mills ^4[installed on ....
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.... be such percentage as would be appropriate, as if the structure or work constituted a separate building. 4. Water treatment system includes system for desalination, demineralization and purification of water. 5. Electrical fittings include electrical wiring, switches, sockets, other fittings and fans, etc. 6. Commercial vehicle means heavy goods vehicle, heavy passenger motor vehicle, light motor vehicle, medium goods vehicle and medium passenger motor vehicle but does not include maxi-cab, motor-cab, tractor and road-roller. The expressions heavy goods vehicle, heavy passenger motor vehicle, light motor vehicle, medium goods vehicle, medium passenger motor vehicle, maxi-cab, motor-cab, tractor and road roller shall have the meanings respectively assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988). 7. Computer software means any computer program recorded on any disc, tape, perforated media or other information storage device. 8. TUFS means Technology Upgradation Fund Scheme announced by the Government of India in the form of a Resolution of the Ministry of Textiles vide No.28/1/99-CTI of 31-3-1999. 9. Machinery and plant includes pipes need....