what is depreciation rate for printers and whether they include in computers or not.
whether Air conditioner comes under Plant and machinery or not and if not what is the applicable rate
Depreciation rate for printers would be 60% you can refer this case law (https://taxadda.com/income-tax/business-or-profession/depreciation-allowed-60-percent-printer-scanner/).
air conditioner is not included in Plant and Machinery it comes under furniture and fittings and fetch 10% depreciation rate. As furniture and fittings include electical fittings.
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