Dep on Computer Software

Depreciation will be allowed @ 60% on Computers including computer software . 

Only 40%. Refer link below in forum section Of Imazzea. Login to imazzea refer forum section in left handside. Relevant notification of 40% is also mentioned in below link.

https://imazzea.biz/forums/thread/12/

Regards

Sweta

https://www.incometaxindia.gov.in/_layouts/15/dit/Pages/viewer.aspx?path=https://www.incometaxindia.gov.in/Rules/Income-Tax%20Rules/2008/103120000000007563.htm&IsDlg=0

Software which supports Computer hardware to work properly to be depreciated at 40%. Like DOS, Windows etc. Software without which computer and its hardware can be run are to be depreciated at 25% . Ex Tally, Antivirus softwares.