Depreciation rates on E- journals and computer software

Rate of Depreciation as per Income Tax act -

Computer Software - 40%

Computer & Peripheral - 40% 

Library Books ( if you are in the business of running Libraries /Books owned If you are in profession ) - 40% 

I don't think you will get depreciation on E journals, rather you claim subscripttion to E journal as expense.

If you want depreciation rates under companies act , refer following link -

https://www.taxadda.com/depreciation-rates-as-per-companies-act-2013/