Depreciation rate on air conditioner as per income tax

CAN YOU GIVE ME SOURCE OF THIS OPINION AS ON INCOME TAX SIDE WE DONT SEE SUCH BIFURCATION.

Originally posted by : Poltu Ghosh
	If A.c. is used office it will be treated as furniture depreciable at 10 percent. if the A.C. is used for manufacturing or production or preservation of goods it will qualify as plant and machinery to be depreciated at 15 percent

Yes, I agree. Depreciation rate on AC depends on its usage. If AC is being used in Office and is not involved indirectly or directly in production process, it shall be considered as Office equipment and 10% depreciation will charged p.a. 

Else, it shall be a Plant & Machinery and depreciation would be charged at 15% pa

Originally posted by : Kartikey Jain
	Originally posted by : Poltu Ghosh If A.c. is used office it will be treated as furniture depreciable at 10 percent. if the A.C. is used for manufacturing or production or preservation of goods it will qualify as plant and machinery to be depreciated at 15 percent Yes, I agree. Depreciation rate on AC depends on its usage. If AC is being used in Office and is not involved indirectly or directly in production process, it shall be considered as Office equipment and 10% depreciation will charged p.a.  Else, it shall be a Plant & Machinery and depreciation would be charged at 15% pa

Sir can you please tell me that whether the ACs being used in restaurants, bars and product manufacturing factories(such as musical instrument companies) are considered as commercial or not? Are ACs related to the production process in such places? If yes, can it depreciate their value? 

In general, it will be treated as plant & machinery on which the rate of depreciation prescribed is 15%

There are two possibilities to it, depending on the type of usage you've been indulged in :

1. Using it for offices and other commercial purposes: The rate of Depreciation would be 10% 

2. Using it in the production units or in preservation etc. it would qualify as Plant and Machinery, hiking the rate of depreciation % to 15.