Additional dep in income tax

whether additional depreciation on computer is allowed if we installed in factory rather than office premises .
Replies (2)
Quick Summary
This discussion clarifies the eligibility of additional depreciation on computers. It confirms that additional depreciation is applicable to plant and machinery, and specifically, computers installed in factory premises qualify for this allowance. However, it's noted that additional depreciation is not applicable if the computer is considered part of office premises rather than factory machinery.

According to section 32(1)(iia) of the act, additional depreciation is applicable only on plant and machinery and not on computers.
Yes it will be allowed if installed in factory premises.

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