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  • Depreciation Rates for Financial Year

    It is compulsory to calculate depreciation of assets that are used or acquired in a profession or business. This is according to the Income Tax Act 1962 which gives the different rates of depreciation for different classes of assets. What is Depreciation Depreciation refers to the decrease in value of an asset over a period of time.

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  • Allowability of depreciation on Plant and machinery in

    Depreciation under Income tax is governed U/s 32 of the IT Act. The primary condition to claim the depreciation in the assessment year is that a) assets is owned by the assessee b) assets is used for the purpose of business or profession. Both these conditions are cumulative in nature.

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  • Depreciation ratesIncome Tax Department

    Depreciation under Companies Act 2013. 1 SCHEDULE II 2 (See section 123) USEFUL LIVES TO COMPUTE DEPRECIATION. PART A 1. Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount of an asset is the cost of an asset or other amount substituted for cost less its residual value.

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  • Rates of depreciation as amended by Finance Act 2018

    May 29 2018 · Rates of depreciation (for income-tax) AS APPLICABLE FROM THE ASSESSMENT YEAR ONWARDS Block of assets Depreciation allowance as percentage of written down value AYs to AY to AY AY onwards PART A TANGIBLE ASSETS I. BUILDING See Notes 1 to 4 below the Table (1) Buildings which are used mainly for

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  • RATES OF DEPRECIATION UNDER THE INCOME TAX ACT

    RATES OF DEPRECIATION UNDER THE INCOME TAX ACT . APPENDIX I See rule 5 TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE. Block of assets High efficiency boilers (thermal efficiency higher than75 per cent in case of coal fired and 80 per cent in case of oil/gas fired boilers) 80 B. Instrumentation and monitoring system for monitoring

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  • Depreciation rates as per I.T Act for most commonly used

    Oct 07 2020 · Depreciation rates as per income tax act for the financial years are given below. A list of commonly used depreciation rates is given in a

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  • Rates of Depreciation as Per Income Tax Act 1961

    Article provides Rates of Depreciation as per Income Tax Act 1961 on Building Plant Machinery Furniture Fittings Ships on Intangibles Assets i.e. Know-how patents copyrights trademarks licences franchises or any other business or commercial rights of similar nature for Financial Year to and onwards

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