Depreciation rates

as per IT act, the asset in respect of which depreciation is claimed must belong to the following categories,

1. buildings, machinery, plant or furniture, being tangible assets;
2. know -how, parents, copyrights, trademark, license, etc., being intangible assets

NO DEPRECIATION FOR ANY OTHER CAPITAL ASSETS

- the term 'plant' as defined in section 43(3) includes books, vehicles, scientific apparatus and surgical equipments.

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