Rates of Depreciation as per Income Tax Act, 1961

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.... I. BUILDING [See Notes 1 to 4 below this Table]   (1) Buildings which are used mainly for residential purposes except hotels and boarding houses 5 (2) Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below 10 (3) Buildings acquired on or after the 1st day of September, 2002 for installing machinery and plant forming part of water supply project or water treatment system and which is put to use for the purpose of business of providing infrastructure facilities under clause (i) of section 80-IA(4) 40 (4) Purely temporary erections such as wooden structures 40 II. FURNITURE AND FITTINGS     Furniture and 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 (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....

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....ulds used in rubber and plastic goods factories 30 (viii) Air pollution control equipment, being (a) Electrostatic precipitation systems (b) Felt-filter systems (c) Dust collector systems (d) Scrubber-counter current/venturi/packed bed/cyclonic scrubbers (e) Ash handling system and evacuation system 40 (ix) Water pollution control equipment, being- (a) Mechanical screen systems (b) Aerated detritus chambers (including air compressor) (c) Mechanically skimmed oil and grease removal systems (d) Chemical feed systems and flash mixing equipment (e) Mechanical flocculators and mechanical reactors (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 (....

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....of providing infrastructure facility under clause (i) of section 80IA(4) [See Notes 4 and 9 below this Table] 40 (8) (i) Wooden parts used in artificial silk manufacturing machinery (ii) Cinematograph films - bulbs of studio lights (iii) Match factories - Wooden match frames (iv)  Mines and quarries : (a) Tubs winding ropes, haulage ropes and sand stowing pipes (b) Safety lamps (v) Salt works - Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clayey material or any other similar material (vi) Flour mills Rollers (vii) Iron and steel industry - Rolling mill rolls (viii) Sugar works Rollers (ix) Energy saving devices, being 40   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% in case of coal fired and 80% in case of oil/gas fired boilers) 40   B. Instrumentation and monitoring system for monitoring energy f....

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.... (c) Burners using air with high pre-heat temperature (above 300C) 40   G. Other equipment: (a) Wet air oxidation equipment for recovery of chemicals and heat (b) Mechanical vapour recompressors (c) Thin film evaporators (d) Automatic micro-processor based load demand controllers (e) Coal based producer gas plants (f) Fluid drives and fluid couplings (g) Turbo charges/super-charges (h) Sealed radiation sources for radiation processing plants 40 (x) Gas cylinders including valves and regulators 40 (xi) Glass manufacturing concerns - Direct fire glass melting furnaces 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 40   (c) Oil wells not covered in clauses (a) and (b) 15 (xiii) Renewable energy devices being:- (a) Flat plate solar collectors (b) Concentrating and....

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....4 (ii) Steam electric NHRS & Waste heat recovery Boilers/plants 7.84 (iii) Diesel electric and Gas plant 8.24 (b) Cooling towers and circulating water systems 7.84 (c) Hydraulic works forming part of Hydro-electric system including :   (i) Dams, spillways weirs, canals, reinforced concrete flumes and siphons 1.95 (ii) Reinforced concrete pipelines and surge tanks, steel pipelines, sluice gates, steel surge (tanks), hydraulic control valves and other hydraulic works. 3.4 (d) Building and civil engineering works of permanent character, not mentioned above   (i) Office and showrooms 3.02 (ii) Containing Thermo-electric generating plant 7.84 (iii) Containing Hydro-Electric generating plant 3.4 (iv) Temporary erection such as wooden structures 33.4 (v) Roads other than Kutcha roads 3.02 (vi) Others 3.02 (e) Transformers, transformer (Kiosk) sub-station equipment and other fixed apparatus (including plant foundations)    (i) Transformers (including foundations) having a rat....