depreciation charge for auto rickshaw

Take 15% dep rate.

Depreciation--Rate--Three-wheelers like "tempos" and "auto rickshaw"-

-If used on hire 30% allowable otherwise 20%.

Three wheelers like "tempo and "auto rickshaw" fall in the category of

item IIIC(7) of Appendix I to the Income-tax Rules, 1962 and are

entitled to depreciation at 20 per cent. In cases, however, these

vehicles are used for plying on hire, they would fall under item

III(ii)D(9) and would be entitled to depreciation at 30 per cent..

[F. No. 202/47/71-IT(AII), dated 23.11.1971].