Rate

Block of assets

Depreciation allowance as percentage of written down value

PART A: TANGIBLE ASSETS

I. Building [See Notes 1 to 4 below this Table]

(1) Buildings which are used mainly for residential purposes except hotels and boarding houses

5

(2) Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below

10

(3) Buildings acquired on or after the 1st day of September, 2002 for installing machinery and plant forming part of water supply project or water treatment system and which is put to use for the purpose of business of providing infrastructure facilities under clause (i) of sub-section (4) of section 80-IA

100

(4) Purely temporary erections such as wooden structures

100