Depreciation

to my knowledge computer software is eligible for depreciation and the rate applicable is same as computer

Yes. computer software is eligible for depreciation under Income Tax Act,1961. The rate is same as that of Computer i.e.60%. Computer Software is intangible assets but it is contained in tangible media(computer) therefore, where Intangible part does not have a stand-alone value, we do not consider intangible asset as a separate asset. Hence rate applicable to computer is only applicable to software and hence rate applicable to intangible(25%) is irrelevant. Hope this resolves your query upto your satisfaction.

60%                                               

Agree with Jayesh.