Tax rate for new purchased bike on 23rd August 2019

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Rate of depreciation for f. Y. 2019-20 on bike purchased on 23rd August 2019
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Bike
normally 15 % but 23.8.219 to 31.3.20 ko purchase ki too 30 %
hiring businesses k case m 30% ,23.8.2019 to 31.3.20 ko purchase ki too 45%
Professional h to kya rate hoga?

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