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Block of assets
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Depreciation
allowance as
percentage of
written down value
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1
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2
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[PART A
TANGIBLE ASSETS]
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I. BUILDINGS [See Notes 1 to 3 below the Table]
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(1) Buildings other than those covered by sub-item (3) below which are used mainly for residential purposes
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5
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(2) Buildings which are not used mainly for residential purposes and which are not covered by sub-item (3) below
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10
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(3) (i) Buildings used as hotels
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(ii) Buildings with dwelling units each with plinth area not exceeding 80 square metres
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20
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[(iii) New buildings, other than the buildings covered under entry (ii) of this item, with dwelling units each with plinth area not exceeding 80 square metres acquired on or after the 1st day of April, 1999 but before the 1st day of April, 2002
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40]
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(4) Purely temporary erections such as wooden structures
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100
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II. FURNITURE AND FITTINGS
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(1) Rate applicable to furniture and fittings not covered by sub-item (2) below
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10
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(2) 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
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15
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III. MACHINERY AND PLANT
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(1) Machinery and plant other than those covered by [sub-items (1A), (2)] and (3) below
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[25]
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[(1A) 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
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20]
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(2) (i) Aeroplanes—Aeroengines
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(ii) Motor buses, motor lorries and motor taxis used in a business of running them on hire
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[40]
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[(iia) 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 3A below the Table]
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40
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(iib) 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 3A below the Table]
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60
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(iic) 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 3A below the Table]
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60]
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[(iid) 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 3A below the Table]
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50]
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(iii) Moulds used in rubber and plastic goods factories
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[40]
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(iv) Air pollution control equipments, being—
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(a) Electrostatic precipitation systems
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(b) Felt-filter systems
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(c) Dust collector systems
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[100]
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(d) Scrubber-counter current/venturi/packed-bed/ cyclonic scrubbers
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[(e) Ash handling system and evacuation system]
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(v) Water pollution control equipments, being—
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(a) Mechanical screen systems
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(b) Aerated detritus chambers (including air compressor)
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(c) Mechanically skimmed oil and grease removal systems
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(d) Chemical feed systems and flash mixing equipment
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(e) Mechanical flocculators and mechanical reactors
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(f) Diffused air/mechanically aerated activated sludge systems
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(g) Aerated lagoon systems
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[100]
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(h) Biofilters
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(i) Methane-recovery anaerobic digester systems
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(j) Air floatation systems
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(k) Air/steam stripping systems
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(l) Urea hydrolysis systems
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(m) Marine outfall systems
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(n) Centrifuge for dewatering sludge
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(o) Rotating biological contractor or bio-disc
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(p) Ion exchange resin column
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(q) Activated carbon column
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[(vi) (a)] Solidwaste control equipments, being—caustic/lime/chrome/mineral/cryolite recovery system
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[100]
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[(b) Solidwaste recycling and resource recovery systems]
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[(vii) 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 (iv), (v) and (vi) of this sub-item and sub-item (3) below.
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40]
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[(2A) Containers made of glass or plastic used as re-fills
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50]
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[(2B) Computers
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60]
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[(2C) 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 3B below the Table]
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50]
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(3) (i) Wooden parts used in artificial silk manufacturing machinery
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100
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(ii) Cinematograph films—bulbs of studio lights
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100
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(iii) Energy saving devices, being—
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A. Specialised boilers and furnaces:
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(a) Ignifluid/fluidized bed boilers
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(b) Flameless furnaces and continuous pusher type furnaces
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(c) Fluidized bed type heat treatment furnaces
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100
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(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)
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B. Instrumentation and monitoring system for monitoring energy flows :
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(a) Automatic electrical load monitoring systems
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(b) Digital heat loss meters
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(c) Micro-processor based control systems
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(d) Infra-red thermography
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(e) Meters for measuring heat losses, furnace oil flow, steam flow, electric energy and power factor meters
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100
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(f) Maximum demand indicator and clamp on power meters
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(g) Exhaust gases analyser
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(h) Fuel oil pump test bench
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C. Waste heat recovery equipments:
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(a) Economisers and feed water heaters
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(b) Recuperators and air pre-heaters
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(c) Heat pumps
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100
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(d) Thermal energy wheel for high and low temperature waste heat recovery
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D. Co-generation systems:
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(a) Back pressure pass out, controlled extraction, extraction-cum-condensing turbines for co-generation along with pressure boilers
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100
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(b) Vapour absorption refrigeration systems
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(c) Organic rankine cycle power systems
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(d) Low inlet pressure small steam turbines
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E. Electrical equipments:
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(a) Shunt capacitors and synchronous condenser systems
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(b) Automatic power cut off devices (relays) mounted on individual motors
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(c) Automatic voltage controller
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100
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(d) Power factor controller for AC motors
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(e) Solid state devices for controlling motor speeds
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[(f) Thermally energy-efficient stenters (which require 800 or less kilocalories of heat to evaporate one kilogram of water)]
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F. Burners:
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(a) 0 to 10 per cent excess air burners
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(b) Emulsion burners
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100
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(c) Burners using air with high pre-heat temperature (above 3000C)
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G. Other equipments:
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(a) Wet air oxidation equipment for recovery of chemicals and heat
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(b) Mechanical vapour recompressors
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(c) Thin film evaporators
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(d) Automatic micro-processor based load demand controllers
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100
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(e) Coal based producer gas plants
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(f) Fluid drives and fluid couplings
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(g) Turbo charges/super-charges
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(iv) Flour mills—Rollers
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100
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(v) Gas cylinders including valves and regulators
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100
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(vi) Glass manufacturing concerns—Direct fire glass melting furnaces
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100
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(vii) Iron and steel industry—Rolling mill rolls
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100
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(viii) Match factories—Wooden match frames
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100
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(ix) Mineral oil concerns:
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(a) Plant used in field operations (above ground) distribution—Returnable packages
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(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
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100
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(x) Mines and quarries :
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(a) Tubs, winding ropes, haulage ropes and sand stowing pipes
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100
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(b) Safety lamps
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(xi) Salt works—Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clayey material or any other similar material
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100
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(xii) Sugar works—Rollers
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100
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(xiii) Renewal energy devices being—
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(a) Flat plate solar collectors
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(b) Concentrating and pipe type solar collectors
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(c) Solar cookers
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(d) Solar water heaters and systems
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(e) Air/gas/fluid heating systems
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(f) Solar crop driers and systems
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(g) Solar refrigeration, cold storages and air-conditioning systems
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100
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(h) Solar steels and desalination systems
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(i) Solar power generating systems
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(j) Solar pumps based on solar-thermal and solar-photovoltaic conversion
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(k) Solar-photovoltaic modules and panels for water pumping and other applications
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(l) Wind mills and any specially designed devices which run on wind mills
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(m) Any special devices including electric generators and pumps running on wind energy
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(n) Biogas-plant and biogas-engines
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(o) Electrically operated vehicles including battery powered or fuel-cell powered vehicles
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100
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(p) Agricultural and municipal waste conversion devices producing energy
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(q) Equipment for utilising ocean waste and thermal energy
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(r) Machinery and plant used in the manufacture of any of the above sub-items
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[(4) (i) Books owned by assessees carrying on a profession
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100
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(ii) Books owned by assessees carrying on business in running lending libraries
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100]
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IV. SHIPS
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(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
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[25]
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(2) Vessels ordinarily operating on inland waters, not covered by sub-item (3) below
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[25]
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(3) Vessels ordinarily operating on inland waters being speed boats [see Note 4 below the Table]
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[25]
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[PART B
INTANGIBLE ASSETS
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Know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature
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25]
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