Companies Act, 1956
SCH XIV - RATES OF DEPRECIATION
[SCHEDULE XIV[See sections 205 and 350]RATES OF DEPRECIATION
| 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% | ..... | ..... | ..... | ..... | ||
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