Depreciation on libraries books

Pradip Shaw (Practice) (227 Points)

01 September 2011  

Please solve my query :

What is the rate of Depreciation as per income tax on Library Books where the assesse is a Trust running Management institute ?

as per I T act  Books own by assessee carrying on a profession is 60 %, shall i consider a trust as professional,

i think hare professional means only individual professional. not trust

pleaase solve the issue