Companies Act, 1956

SCH XIV - RATES OF DEPRECIATION

[SCHEDULE XIV

[See sections 205 and 350]

RATES OF DEPRECIATION

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  Nature of assets   Single Shift Double Shift Triple Shift
  WDV SLM WDV SLM WDV SLM
  1   2 3 4 5 6 7
I. (a) BUILDINGS (other than factory buildings) [NESD]   5% 1.63% ..... ..... ..... .....
  (b) FACTORY BUILDINGS   10% 3.34% ..... ..... ..... .....