11 August 2010
http://kwatraonline.com/OtherpageTheme6.aspx?TYPE=HORIZONTAL&CompanyID=0&PAGENAME=RATES%20OF%20DEPRECIATION_2&Parent=Utilities&Current=Rates%20of%20Depreciation%20Under%20Income%20Tax%20Act
Please check above link. You will find depreciation rates both as per IT Act and as per Companies Act.