|
Block of assets
|
|
|
Depreciation allowance as percentage of written down
value
|
|
|
|
|
AYs 2003-04 to 2005-06
|
AY 2006-07 to AY 2017-18
|
AY 2018-19 onwards
|
|
1
|
|
|
2
|
3
|
4 |
|
PART A
|
|
|
|
|
|
|
TANGIBLE ASSETS
|
|
|
|
|
|
|
I. BUILDING [See Notes 1 to 4 below the Table]
|
|
|
|
|
|
|
(1) Buildings which are used mainly for residential purposes except hotels
and boarding houses
|
|
|
5
|
5
|
5 |
|
(2) Buildings other than those used mainly for residential
purposes and not covered by sub-items (1) above and (3) below
|
|
|
10
|
10
|
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 infra- structure
facilities under clause (i) of sub-section (4) of section 80-IA
|
|
|
100
|
100
|
40 |
|
(4) Purely temporary erections such as wooden structures
|
|
|
100
|
100
|
40 |
|
II. FURNITURE AND FITTINGS
|
|
|
|
|
|
|
Furniture and fittings including electrical fittings
[See Note 5 below the Table]
|
|
|
15
|
10
|
10 |
|
III. MACHINERY AND PLANT
|
|
|
|
|
|
|
(1) Machinery and plant other than those covered by sub-items
(2), (3) and (8) below : [See Note 5A below the Table]
|
|
|
25
|
15
|
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);
|
|
|
20
|
15
|
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
|
40
|
40 |
|
(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).
|
|
|
40
|
30
|
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, 1998, but before the 1st day of
April, 1999 and is put to use for any period before the 1st day of April, 1999 for the purposes
of business or profession in accordance with the third proviso to clause (ii) of
sub-section (1) of section 32 [See Note 6 below the Table]
|
|
|
40
|
40
|
40 |
|
(iv) New commercial vehicle which is
acquired on or after the 1st day of October, 1998, but before the 1st day of April, 1999 in
replacement of condemned vehicle of over 15 years of age and is put to use for any period before
the 1st day of April, 1999 for the purposes of business or profession in accordance with the
third proviso to clause (ii) of sub-section (1) of section 32 [See Note 6
below the Table]
|
|
|
60
|
60
|
40 |
|
(v) New commercial vehicle which is acquired on or after the
1st day of April, 1999 but before the 1st day of April, 2000 in replacement of condemned vehicle
of over 15 years of age and is put to use before the 1st day of April, 2000 for the purposes of
business or profession in accordance with the second proviso to clause (ii) of
sub-section (1) of section 32 [See Note 6
below the Table]
|
|
|
60
|
60
|
40 |
|
(vi) New commercial vehicle which is
acquired on or after the 1st day of April, 2001 but before the 1st day of April, 2002 and is put
to use before the 1st day of April, 2002 for the purposes of business or profession [See
Note 6 below the Table]
|
|
|
50
|
50
|
40 |
|
(via) New commercial vehicle which is acquired on or after the 1st day of
January, 2009 but before the 1st day of October, 2009 and is put to use before the 1st day of
October, 2009 for the purposes of business or profession [See paragraph 6 of the Notes
below this Table]
|
|
|
—
|
50
|
40 |
|
(vii) Moulds used in rubber and
plastic goods factories
|
|
|
40
|
30
|
30 |
|
(viii) Air pollution control
equipment, being—
|
|
|
|
|
|
|
(a) Electrostatic precipitation systems
|
|
|
|
|
|
|
(b) Felt-filter systems
|
|
|
|
|
|
|
(c) Dust collector systems
|
|
|
100
|
100
|
40 |
|
(d) Scrubber-counter current/venturi/packed bed/cyclonic
scrubbers
|
|
|
|
|
|
|
(e) Ash handling system and evacuation system
|
|
|
|
|
|
|
(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
|
|
|
100
|
100
|
40 |
|
(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
|
|
|
|
|
|
| |
|
|
|
|
|
|
(x) (a) Solidwaste control
equipments being - caustic/lime/chrome/mineral/cryolite recovery systems
|
|
|
100
|
100
|
40 |
|
(b) Solidwaste recycling and resource recovery systems
|
|
|
|
(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
|
|
|
40
|
30
|
30 |
|
(xia) Life saving medical equipment, being—
|
|
|
|
|
|
|
(a) D.C. Defibrillators for internal use and pace makers
|
|
|
|
|
|
|
(b) Haemodialysors
|
|
|
|
|
|
|
(c) Heart lung machine
|
|
|
|
|
|
|
(d) Cobalt Therapy Unit
|
|
|
|
|
|
|
(e) Colour Doppler
|
|
|
|
|
|
|
(f) SPECT Gamma Camera
|
|
|
|
|
|
|
(g) Vascular Angiography System including Digital subtraction
Angiography
|
|
|
|
|
|
|
(h) Ventilator used with anaesthesia apparatus
|
|
|
|
|
|
|
(i) Magnetic Resonance Imaging System
|
|
|
|
|
|
|
(j) Surgical Laser [See Note 5B]
|
|
|
40
|
40
|
40 |
|
(k) Ventilators other than those used with anaesthesia
|
|
|
|
|
|
|
(l) Gamma knife
|
|
|
|
|
|
|
(m) Bone Marrow Transplant Equipment including silastic long
standing intravenous catheters for chemotherapy
|
|
|
|
|
|
|
(n) Fibreoptic endoscopes including Paediatric
resectoscope/audit resectoscope, Peritoneoscopes, Arthoscope, Microlaryngoscope, Fibreoptic
Flexible Nasal Pharyngo Bronchoscope, Fibreoptic Flexible Laryngo Bronchoscope, Video Laryngo
Bronchoscope and Video Oesophago Gastroscope, Stroboscope, Fibreoptic Flexible Oesophago
Gastroscope
|
|
|
|
|
|
|
(o) Laparoscope (single incision)
|
|
|
|
|
|
|
(4) Containers made of glass or plastic used as re-fills
|
|
|
50
|
50
|
40 |
|
(5) Computers including computer software [See note 7
below the Table]
|
|
|
60
|
60
|
40 |
|
(6) Machinery and plant, used in weaving, processing and
garment sector of textile industry, which is purchased under TUFS on or after the 1st day of
April, 2001 but before the 1st day of April, 2004 and is put to use before the 1st day of April,
2004 [See Note 8 below the Table]
|
|
|
50
|
50
|
40 |
|
(7) Machinery and plant, acquired and installed on or after the
1st day of September, 2002 in a water supply project or a water treatment system and which is
put to use for the purpose of business of providing infrastructure facility under clause
(i) of sub-section (4) of section 80-IA [See Notes 4 and 9 below
the Table]
|
|
|
100
|
100
|
40 |
|
(8) (i) Wooden parts used in artificial silk
manufacturing machinery
|
|
|
100
|
100
|
40 |
|
(ii) Cinematograph films - bulbs of studio lights
|
|
|
100
|
100
|
40 |
|
(iii) Match factories - Wooden match
frames
|
|
|
100
|
100
|
40 |
|
(iv) Mines and quarries :
|
|
|
|
|
|
|
(a) Tubs, winding ropes, haulage ropes and sand stowing pipes
|
|
|
100
|
100
|
40 |
|
(b) Safety lamps
|
|
|
|
(v) Salt works - Salt pans, reservoirs and condensers, etc.,
made of earthy, sandy or clayey material or any other similar material
|
|
|
100
|
100
|
40 |
|
(vi) Flour mills - Rollers
|
|
|
80
|
80
|
40 |
|
(vii) Iron and steel industry -
Rolling mill rolls
|
|
|
80
|
80
|
40 |
|
(viii) Sugar works - Rollers
|
|
|
80
|
80
|
40 |
|
(ix) Energy saving devices,
being—
|
|
|
|
|
|
|
A. Specialised boilers and furnaces:
|
|
|
|
|
|
|
(a) Ignifluid/fluidized bed boilers
|
|
|
|
|
|
|
(b) Flameless furnaces and continuous pusher type furnaces
|
|
|
|
|
|
|
(c) Fluidized bed type heat treatment furnaces
|
|
|
80
|
80
|
40 |
|
(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)
|
|
|
|
|
|
|
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
|
|
|
80
|
80
|
40 |
|
(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 analyser
|
|
|
|
|
|
|
(h) Fuel oil pump test bench
|
|
|
|
|
|
|
C. Waste heat recovery equipment:
|
|
|
|
|
|
|
(a) Economisers and feed water heaters
|
|
|
|
|
|
|
(b) Recuperators and air pre-heaters
|
|
|
80
|
80
|
40 |
|
(c) Heat pumps
|
|
|
|
|
|
|
(d) Thermal energy wheel for high and low temperature waste
heat recovery
|
|
|
|
|
|
|
D. Co-generation systems:
|
|
|
|
|
|
|
(a) Back pressure pass out, controlled
extraction, extraction-cum-condensing turbines for co-generation along with pressure
boilers
|
|
|
80
|
80
|
40 |
|
(b) Vapour absorption refrigeration systems
|
|
|
|
|
|
|
(c) Organic rankine cycle power systems
|
|
|
|
|
|
|
(d) Low inlet pressure small steam turbines
|
|
|
|
|
|
|
E. Electrical equipment:
|
|
|
|
|
|
|
(a) Shunt capacitors and synchronous condenser systems
|
|
|
|
|
|
|
(b) Automatic power cut off devices (relays) mounted on
individual motors
|
|
|
|
|
|
|
(c) Automatic voltage controller
|
|
|
|
|
|
|
(d) Power factor controller for AC motors
|
|
|
|
|
|
|
(e) Solid state devices for controlling motor speeds
|
|
|
|
|
|
|
(f) Thermally energy-efficient stenters (which require 800 or
less kilocalories of heat to evaporate one kilogram of water)
|
|
|
|
|
|
|
(g) Series compensation equipment
|
|
|
|
|
|
|
(h) Flexible AC Transmission (FACT) devices - Thyristor
controlled series compensation equipment
|
|
|
80
|
80
|
40 |
|
(i) Time of Day (ToD) energy meters
|
|
|
|
|
|
|
(j) Equipment to establish transmission highways for National
Power Grid to facilitate transfer of surplus power of one region to the deficient region
|
|
|
|
|
|
|
(k) Remote terminal units/intelligent electronic devices,
computer hardware/software, router/bridges, other required equipment and associated
communication systems for supervisory control and data acquisition systems, energy management
systems and distribution management systems for power transmission systems
|
|
|
|
|
|
|
(l) Special energy meters for Availability Based Tariff (ABT)
|
|
|
|
|
|
|
F. Burners:
|
|
|
|
|
|
|
(a) 0 to 10 per cent excess air burners
|
|
|
|
|
|
|
(b) Emulsion burners
|
|
|
80
|
80
|
40 |
|
(c) Burners using air with high pre-heat temperature (above
300°C)
|
|
|
|
|
|
|
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
|
|
|
80
|
80
|
40 |
|
(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
|
|
|
|
|
|
|
(x) Gas cylinders including valves and regulators
|
|
|
80
|
60
|
40 |
|
(xi) Glass manufacturing concerns - Direct fire glass melting
furnaces
|
|
|
80
|
60
|
40 |
|
(xii) Mineral oil concerns:
|
|
|
|
|
|
|
(a) Plant used in field operations (above ground) distribution
- Returnable packages
|
|
|
|
|
|
|
(b) Plant used in field operations (below ground), but not
including kerbside pumps including underground tanks and fittings used in field operations
(distribution) by mineral oil concerns
|
|
|
80
|
60
|
40 |
|
(c) Oil wells not covered in clauses (a) and (b) (with effect
from the assessment year 2016-17)
|
|
|
- |
15 |
15 |
|
(xiii) Renewal 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
|
|
|
80
|
80
|
40 |
|
(l) Windmills and any specially designed devices which run on
wind-mills installed on or before March 31, 2012
|
|
|
|
|
|
|
(m) Any special devices including electric generators and pumps
running on wind energy installed on or before March 31, 2012
|
|
|
|
|
|
|
(n) Biogas plant and biogas engines
|
|
|
|
|
|
|
(o) Electrically operated vehicles including battery powered or
fuel-cell powered vehicles
|
|
|
|
|
|
|
(p) Agricultural and municipal waste conversion devices
producing energy
|
|
|
|
|
|
|
(q) Equipment for utilising ocean waste and thermal energy
|
|
|
|
|
|
|
(r) Machinery and plant used in the manufacture of any of the
above sub-items
|
|
|
|
|
|
|
(9) (i) Books owned by assessees carrying on a
profession—
|
|
|
|
|
|
|
(a) Books, being annual publications
|
|
|
100
|
100
|
40 |
|
(b) Books, other than those covered by entry (a) above
|
|
|
60
|
60
|
40 |
|
(ii) Books owned by assessees carrying
on business in running lending libraries
|
|
|
100
|
100
|
40 |
|
IV. SHIPS
|
|
|
|
|
|
|
(1) Ocean-going ships including dredgers, tugs, barges, survey
launches and other similar ships used mainly for dredging purposes and fishing vessels with
wooden hull
|
|
|
25
|
20
|
20 |
|
(2) Vessels ordinarily operating on inland waters, not covered by
sub-item (3) below
|
|
|
25
|
20
|
20 |
|
(3) Vessels ordinarily operating on inland waters being speed boats
[See Note 10 below the Table]
|
|
|
25
|
20
|
20 |
|
PART B
|
|
|
|
|
|
|
INTANGIBLE ASSETS
|
|
|
|
|
|
|
Know-how, patents, copyrights, trademarks, licences, franchises or any other business
or commercial rights of similar nature not being goodwill of businesss of profession
|
|
|
25
|
25
|
25 |
|
Nature of assets
|
Useful Life
|
|
I. Buildings [NESD]
|
|
|
(a) Buildings (other than factory buildings) RCC Frame
Structure
|
60 Years
|
|
(b) Buildings (other than factory buildings) other than RCC
Frame Structure
|
30 Years
|
|
(c) Factory buildings
|
-do-
|
|
(d) Fences, wells, tube wells
|
5 Years
|
|
(e) Others (including temporary structure, etc.)
|
3 Years
|
|
II. Bridges, culverts, bunders, etc. [NESD]
|
30 Years
|
|
III. Roads [NESD]
|
|
|
(a) Carpeted roads
|
|
|
(i) Carpeted Roads—RCC
|
10 Years
|
|
(ii) Carpeted Roads—other than RCC
|
5 Years
|
|
(b) Non-carpeted roads
|
3 Years
|
|
IV. Plant and Machinery
|
|
|
(i) General rate applicable to plant and
machinery not covered under special plant and machinery
|
|
|
(a) Plant and Machinery other than continuous process plant not
covered under specific industries
|
15 Years
|
|
4[(b) Continuous process
plant for which no special rate has been prescribed under (ii) below [NESD]
|
25 Years]
|
|
(ii) Special Plant and Machinery
|
|
|
(a) Plant and Machinery related to production and exhibition of
Motion Picture Films
|
|
|
1. Cinematograph films—Machinery used in the
production and exhibition of cinematograph films, recording and reproducing equipments,
developing machines, printing machines, editing machines, synchronizers and studio lights except
bulbs
|
13 Years
|
|
2. Projecting equipment for exhibition of films
|
-do-
|
|
(b) Plant and Machinery used in glass manufacturing
|
|
|
1. Plant and Machinery except direct fire glass melting furnaces —
|
|
|
Recuperative and regenerative glass melting furnaces
|
13 Years
|
|
2. Plant and Machinery except direct fire glass melting furnaces —
Moulds [NESD]
|
8 Years
|
|
3. Float Glass Melting Furnaces [NESD]
|
10 Years
|
|
(c) Plant and Machinery used in mines and
quarries—Portable under ground machinery and earth moving machinery used in open cast
mining [NESD]
|
8 Years
|
|
(d) Plant and Machinery used in Telecommunications [NESD]
|
|
|
1. Towers
|
18 Years
|
|
2. Telecom transreceivers, switching centres, transmission and other
network equipment
|
13 Years
|
|
3. Telecom—Ducts, Cables and optical fibre
|
18 Years
|
|
4. Satellites
|
-do-
|
|
(e) Plant and Machinery used in exploration, production and
refining oil and gas [NESD]
|
|
|
1. Refineries
|
25 Years
|
|
2. Oil and gas assets (including wells), processing plant and facilities
|
-do-
|
|
3. Petrochemical Plant
|
-do-
|
|
4. Storage tanks and related equipment
|
-do-
|
|
5. Pipelines
|
30 Years
|
|
6. Drilling Rig
|
-do-
|
|
7. Field operations (above ground) Portable boilers, drilling tools,
well-head tanks, etc.
|
8 Years
|
|
8. Loggers
|
-do-
|
|
(f) Plant and Machinery used in generation, transmission and
distribution of power [NESD]
|
|
|
1. Thermal/Gas/Combined Cycle Power Generation Plant
|
40 Years
|
|
2. Hydro Power Generation Plant
|
-do-
|
|
3. Nuclear Power Generation Plant
|
-do-
|
|
4. Transmission lines, cables and other network assets
|
-do-
|
|
5. Wind Power Generation Plant
|
22 Years
|
|
6. Electric Distribution Plant
|
35 Years
|
|
7. Gas Storage and Distribution Plant
|
30 Years
|
|
8. Water Distribution Plant including pipelines
|
-do-
|
|
(g) Plant and Machinery used in manufacture of steel
|
|
|
1. Sinter Plant
|
20 Years
|
|
2. Blast Furnace
|
-do-
|
|
3. Coke ovens
|
-do-
|
|
4. Rolling mill in steel plant
|
-do-
|
|
5. Basic oxygen Furnace Converter
|
25 Years
|
|
(h) Plant and Machinery used in manufacture of non-ferrous
metals
|
|
|
1. Metal pot line [NESD]
|
40 Years
|
|
2. Bauxite crushing and grinding section [NESD]
|
-do-
|
|
3. Digester section [NESD]
|
-do-
|
|
4. Turbine [NESD]
|
-do-
|
|
5. Equipments for Calcination [NESD]
|
-do-
|
|
6. Copper Smelter [NESD]
|
-do-
|
|
7. Roll Grinder
|
40 Years
|
|
8. Soaking Pit
|
30 Years
|
|
9. Annealing Furnace
|
-do-
|
|
10. Rolling Mills
|
-do-
|
|
11. Equipments for Scalping, Slitting, etc. [NESD]
|
-do-
|
|
12. Surface Miner, Ripper Dozer, etc., used in mines
|
25 Years
|
|
13. Copper refining plant [NESD]
|
-do-
|
|
(i) Plant and Machinery used in medical and
surgical operations [NESD]
|
|
|
1. Electrical Machinery, X-ray and electrotherapeutic apparatus and
accessories thereto, medical, diagnostic equipments, namely, Cat- Scan, Ultrasound Machines, ECG
Monitors, etc.
|
13 Years
|
|
2. Other Equipments.
|
15 Years
|
|
(j) Plant and Machinery used in manufacture of pharmaceuticals
and chemicals [NESD]
|
|
|
1. Reactors
|
20 Years
|
|
2. Distillation Columns
|
-do-
|
|
3. Drying equipments/Centrifuges and Decanters
|
-do-
|
|
4. Vessel/storage tanks
|
-do-
|
|
(k) Plant and Machinery used in civil construction
|
|
|
1. Concreting, Crushing, Piling Equipments and Road Making Equipments
|
12 Years
|
|
2. Heavy Lift Equipments—
|
|
|
Cranes with capacity of more than 100 tons
|
20 Years
|
|
Cranes with capacity of less than 100 tons
|
15 Years
|
|
3. Transmission line, Tunneling Equipments [NESD]
|
10 Years
|
|
4. Earth-moving equipments
|
9 Years
|
|
5. Others including Material Handling /Pipeline/Welding Equipments [NESD]
|
12 Years
|
|
(l) Plant and Machinery used in salt works [NESD]
|
15 Years
|
|
V. Furniture and fittings [NESD]
|
|
|
(i) General furniture and fittings
|
10 Years
|
|
(ii) Furniture and fittings used in hotels, restaurants and
boarding houses, schools, colleges and other educational institutions, libraries; welfare
centres; meeting halls, cinema houses; theatres and circuses; and furniture and fittings let out
on hire for use on the occasion of marriages and similar functions.
|
8 Years
|
|
VI. Motor Vehicles [NESD]
|
|
|
1. Motor cycles, scooters and other mopeds
|
10 Years
|
|
2. Motor buses, motor lorries, motor cars and motor taxies used in a
business of running them on hire
|
6 Years
|
|
3. Motor buses, motor lorries and motor cars other than those used in a
business of running them on hire
|
8 Years
|
|
4. Motor tractors, harvesting combines and heavy vehicles
|
-do-
|
|
5. Electrically operated vehicles including battery powered or fuel cell
powered vehicles
|
8 Years
|
|
VII. Ships [NESD]
|
|
|
1. Ocean-going ships
|
|
|
(i) Bulk Carriers and liner vessels
|
25 Years
|
|
(ii) Crude tankers, product carriers and easy chemical carriers
with or without conventional tank coatings
|
20 Years
|
|
(iii) Chemicals and Acid Carriers :
|
|
|
(a) With Stainless steel tanks
|
25 Years
|
|
(b) With other tanks
|
20 Years
|
|
(iv) Liquified gas carriers
|
30 Years
|
|
(v) Conventional large passenger vessels which are used for
cruise purpose also
|
-do-
|
|
(vi) Coastal service ships of all
categories
|
-do-
|
|
(vii) Offshore supply and support
vessels
|
20 Years
|
|
(viii) Catamarans and other high
speed passenger for ships or boats
|
-do-
|
|
(ix) Drill ships
|
25 Years
|
|
(x) Hovercrafts
|
15 Years
|
|
(xi) Fishing vessels with wooden hull
|
10 Years
|
|
(xii) Dredgers, tugs, barges, survey
launches and other similar ships used mainly for dredging purposes
|
14 Years
|
|
2. Vessels ordinarily operating on inland waters—
|
|
|
(i) Speed boats
|
13 Years
|
|
(ii) Other vessels
|
28 Years
|
|
VIII. Aircrafts or Helicopters [NESD]
|
20 Years
|
|
IX. Railways sidings, locomotives, rolling stocks, tramways and railways used
by concerns, excluding railway concerns [NESD]
|
15 Years
|
|
X. Ropeway structures [NESD]
|
15 Years
|
|
XI. Office equipment [NESD]
|
5 Years
|
|
XII. Computers and data processing units [NESD]
|
|
|
(i) Servers and networks
|
6 Years
|
|
(ii) End user devices, such as, desktops, laptops, etc.
|
3 Years
|
|
XIII. Laboratory equipment [NESD]
|
|
|
(i) General laboratory equipment
|
10 Years
|
|
(ii) Laboratory equipments used in educational institutions
|
5 Years
|
|
XIV. Electrical Installations and Equipment [NESD]
|
10 years
|
|
XV. Hydraulic works, pipelines and sluices [NESD]
|
15 Years
|
2. Where, during any financial year, any addition has been made to any asset, or
where any asset has been sold, discarded, demolished or destroyed, the depreciation on such assets shall be
calculated on a pro rata basis from the date of such addition or, as the case may be, up to the date
on which such asset has been sold, discarded, demolished or destroyed.
8. "Continuous process plant" means a plant which is required and designed to
operate for twenty-four hours a day.