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Depreciation rate on air conditioner as per income tax

Searching when the drain is very important to keep your air conditioning in crack type, within the course of the wet months, often take a look at the atmospheric phenomenon drain to make sure it isn’t clogged.



 9 Replies

Praveen Kachhawa

Praveen Kachhawa (Financial Accountant)     10 June 2017

Will be claimed 15
Poltu Ghosh

Poltu Ghosh (Job)     10 June 2017

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
5 Like
venkatesh

venkatesh (student)     23 February 2018

yogesh

yogesh (proprietor)     14 April 2018

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

 

Kartikey Jain

Kartikey Jain (Intern)     09 July 2018

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

 

1 Like
shahyar husain

shahyar husain   05 November 2020

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? 

M Venkat

M Venkat (CA finalist)     08 January 2021

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

Ayushi Arora

Ayushi Arora   12 February 2021

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. 

Eric

Eric (Eretansal)     02 September 2021

If was purchased conditioner your air no earlier than 2016, then the norm is not so high.

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