Treatment of software purchase

Usually debited to P&L accounts as revenue expenditure, unless having longer useful life.

I thinkTreatment means how depreciation on purchse of software

will be provided.

Depreciation under Companies Act:  Life of the  Computers including computer software is 6 years. 

It means every year 1/6 amount will be depreciated.

================================

For  Income Tax depreciation  on Computers including computer software  should be povided  at 60%

D.K.Doshi