This discussion explores the depreciation rate for CCTV cameras under the head 'Profits and Gains from Business or Profession' (PGBP). It highlights that due to CCTV cameras' reliance on computers to function, they may be eligible for the same depreciation rate as computers. A specific case, Meghasoftsolution Pvt Ltd vs DCIT, is mentioned as a potential precedent, though the exact year is uncertain.
As per the council and the case study it is stated that a CCTVcamera can only run when it connects with a computer and hence computer is an integral part relating to CCTV CAMERA hence it's depreciation rate will be same as computer as it can only run when it is connected with computer as per the act of law