Grouping of terrace shade will be made under building or p&m

This query is : Resolved 

08 September 2016 TERRACE SHADE will be grouped under the head of Block of Assets of BUILDINGS or PLANT AND MACHINERY??
What is the depreciation rate as per Income tax Act for TERRACE SHADE?

08 September 2016 under the block of asset : buildings. 5%
(As per the situation, one can think of grouping it under Furniture also 10%)



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