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
	Nature of assets	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%	.....	.....	.....	.....