IT Depreciation Rates

	RATES OF DEPRECIATION effective from A.Y. 2006-07	(%)
I.	Buildings:
	Buildings which are used mainly for residential purposes except hotels and Boarding House	5
	Buildings which are not used mainly for residential purposes and other than mentioned in a & c	10
	Buildings acquired on or after 1-9-2002 for installing P & M forming part of water supply project or water treatment system and put to use for the purpose of providing infrastructure facilities u/s. 80- IA(4)(i)	100
	Purely temporary erections such as wooden structures "Buildings" include roads, bridges, culverts, wells and tube wells. A building shall be deemed to be a building used mainly for residential purposes, if the built up floor area thereof used for residential purposes is not less than sixty-six and two-third per cent of its total built-up floor area and shall include any such buildings in the factory premises. Water treatment system includes system for desalination, demineralisation and purification of water.	100
II.	Furniture and fittings including electrical fittings Electrical fittings include electrical wiring, switches, sockets, other fitting and fans, etc	10
III.	Machinery and plant: Plant has been held to include : movable partitions sanitary & pipeline fitting ceiling and pedestal fans wells hospital
	However, w.e.f. A.Y. 2004-05, it shall not include buildings, furniture and fittings.
	Machinery & plant other than those covered by sub-items 2, 3 and 8 below Machinery and plant includes pipes needed for delivery from the source of supply of raw water to the plant and from the plant to the storage facility.	15
	Motor-cars (other than those used in business of running them on hire) acquired or put to use on or after 1st April, 1990	15
	(i) Aeroplane-Aeroengines	40
	(ii) Motor buses, Motor lorries and Motor taxies used in a business of running them on hire	30
	(iii) Commercial vehicle acquired on or after 1-10-1998 but before 1-4-1999 and is put to use before 1-4-1999 for the purposes of business or profession.	40
	(iv) New commercial vehicle acquired on or after 1-10-1998 but before 1-4-1999 and is put to use before 1-4-1999 in replacement of condemned vehicle of over 15 years of age for the purpose of business or profession.	60
	(v) New commercial vehicle acquired on or after 1-4-1999 but before 1-4-2000 in replacement  of condemned vehicle of over 15 years of age and is put to use before 1-4-2000 for the purpose of business or profession.	60
	(vi) New commercial vehicles acquired on or after 1-4-2001 but before 1-4-2002 and is put to use before 1-4-2002 for the purpose of business or profession. "Commercial vehicle" means — heavy goods vehicle, heavy passenger motor vehicle, light motor vehicle, medium goods vehicle, medium passenger motor vehicle. It does not include "maxi-cab", "motor-cab", "tractor" and "road-roller".	50
	(vii) Moulds used in rubber and plastic goods factories	30
	(viii) Air pollution control equipments	100
	(ix) Water pollution control equipments	100
	(x) Solid waste control equipments	100
	(xi) P & M used in semi-conductor industry	30
	(xii) Life saving medical equipments	40
	Containers made of glass or plastic used as refills	50
	Computers (including computer software) "Computer Software" means any computer programme recorded on any disc, tape, perforated media of other information storage device.	60
	Machinery and plants used in weaving, processing and garment sector of textile industry purchased under TUFS on or after 1-4-2001 but before 1-4-2004 and is put to use before 1-4-2004	50
	Machinery and plant, acquired and installed on or after the 1-9-2002 in a water supply project or a water treatment system and which is put to use for the purpose of business of providing infrastructure facility under 80-ia(4)(i)	100
	For other items of P & M refer to Rule 5 App. 1	100/80/60
	(i) Books owned by assessees carrying on a profession
	Annual publications	100
	Other books	60
	(ii) Books owned by assessees carrying on business in running lending libraries	100
IV.	Ships "Speed boat" means a motor boat driven by a high speed internal combustion engine capable of propelling the boat at a speed exceeding 24 kilometres per hour in still water and so designed that when running at a speed, it will plane, i.e., its bow will rise from the water.	20
V.	Intangible Assets Know-how patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature acquired on or after 1-4-1998.	25

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Deprecation Fy-20-21 Chart And Car deprecation rate