29 March 2015
An assessee engaged in the business of manufacture or production of any article or thing is entitled to additional depreciation equal to twenty per cent of the actual cost of any new machinery or plant (other than ships, land, aircraft etc.), which has been acquired and installed after 31 March 2005 subject to certain conditions prescribed under Section 32(1)(iia) of the Act.
Digital Camera is not entitled to Additional Depreciation just because it is categorized as Plant & machinery block.