Depn as per companies act on trademarks

Trademarks have no depriciation rate as per companies Act, However they have to be amortised as per the period for

which they are  registered . As per Income Tax their depriciation rate is 25%.

Thanx . This is abosolutely logical

Then what is the rate as per companies act 2013 for Trademarks and softwre acquired before 1-4-2014

Please mention treatment also....