Income tax - asset depreciation as per companies act

Dear Sir,

We open new office. And Office Interior work is going on.

1) Can book as Asset this expense ? (Office Interior)

2) If book asset then, What is the depreciation rate ?

3) How to calculate depreciation as per companies act ? Please explain me.

Example : Expenses for New Office

1) Office Interior Rs.3,00,000 

2) Tables & Chair Rs.50,000

3) Other Furnitures  Rs.50000

4) Electrical Exp Rs.75000

5) Air Contioner Rs.80000

6) Computer & Printer Rs.1,50,000

Thanks & Regards,

M.Shanmugasundaram