UPS and Batteries Are part of computer
This query is : Resolved
14 October 2008
Dear All,
my query is regarding accounting of UPS & batteries, which are purchased for use when electricity is going down. it is right to accounting of ups in computer head.
my query is regarding accounting of UPS & batteries, which are purchased for use when electricity is going down. it is right to accounting of ups in computer head.
14 October 2008
As per rule 5 (appendix-1) of incometax rules,1962 computer includes computer software alone and not UPS and batteries. Therefore,UPS and batteries can be booked as you said but for depreciation u/s 32 rule 5 has to be stricticly followed.
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