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RATES OF DEPRECIATION AS PER INCOME TAX ACT[Effective from assessment year 2006-2007] Depreciation allowance as percentage of written down value 1 5 2 10 3 100 4 100 10 1 15 2 15 3 (i) 40 (ii) 30
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RATES OF DEPRECIATION UNDER THE COMPANY ACTa) plant and machinery (not being a ship) other than continuous process plant for which no special rate has been prescribed under (ii) below
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RATES OF DEPRECIATION UNDER THE INCOME TAX ACTI. BUILDING [See Notes 1 to 4 below the Table] 1) Buildings which are used mainly for residential purposes except hotels and boarding houses
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