Depreciation under income tax act

Same procedure is to be followed, charge deprn at the applicable rates to teh FA.

Cash purchase won't change the principle of depreciation.

Whether cash or any other mode of payment , depreciation procedure is same.

However as per Rule 6 D OF IT ACT, cash provision above INR 20,000 is disallowed. for expenses

Mr work is worship,  cash disallowance is not applicable for B/S items.  only for the items that are routed through P&L the disallowance is applicable.  Depreciation being a loss the disallowance as per Rule 6DD is N/A.

Disallowance of payment exceeding Rs 20000 does not apply for  payment of  fixed assets.............

"Mode of purchase does not change the Rule of Depreciation under Income Tax Act", So it is treated as usual u/s 6 D of Income Tax Act and apply the Applicable rate (Specified in Income tax Act) to the Concerned Block of Asset.

Cash purchase won't change the principle of depreciation.

Whether cash or any other mode of payment , depreciation procedure is same.

However as per Rule 6 D OF IT ACT, cash provision above INR 20,000 is disallowed. for expenses

Please send me rate of depreciation asper Income Tax Act for the F/Y-2011-12, 2012-13 & 2013-14 in excel format