Depreciation Chart under the Income Tax Act -191 from AY 2003-04 to 2019-20 ( & Onwards )

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Depreciation Chart under the Income Tax Act -191 from AY 2003-04 to 2019-20 ( & Onwards )

 

Block of assets Depreciation allowance as percentage of written down value
AYs 2003-04 to 2005-06 AY 2006-07 to 2017-18 AY 2018-19  and onwards
1 2 3 4
PART A
TANGIBLE ASSETS
I. BUILDING [See Notes 1 to 4 below the Table]
(1) Buildings which are used mainly for residential purposes except hotels and boarding houses 5 5 5
(2)  Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below 10 10 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 infra- structure facilities under clause (i) of sub-section (4) of section 80-IA 100 100 (40 For A.Y. 2017-18) 40
(4)  Purely temporary erections such as wooden structures 100 100 (40 For A.Y. 2017-18) 40
II. FURNITURE AND FITTINGS
Furniture and fittings including electrical fittings [See Note 5 below the Table] 15 10 10
III. MACHINERY AND PLANT
(1)  Machinery and plant other than those covered by sub-items (2), (3) and (8) below : 25c. 15c. 15c.
a.(2) (i) Motor cars, other than those used in a business of running them on hire, acquired or put to use on or after the 1st day of April, 1990 except those covered under entry (ii); 20 15 15
(ii) Motor cars, other than those used in a business of running them on hire, acquired on or after the 23rd day of August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April, 2020.Notification No. 69/2019-Income Tax Dated- 20th September, 2019 30
(3)  (i) Aeroplanes – Aeroengines 40 40 40
b.(ii) (a) Motor buses, motor lorries and motor taxis used in a business of running them on hire other than those covered under entry (b). 40 30 30
(b) Motor buses, motor lorries and motor taxis used in a business of running them on hire, acquired on or after the 23rd day of August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April, 2020.Notification No. 69/2019-Income Tax Dated- 20th September, 2019 45
 (iii) Commercial vehicle which is acquired by the assessee on or after the 1st day of October, 1998, but before the 1st day of April, 1999 and is put to use for any period before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause (ii) of sub-section (1) of section 32 [See Note 6 below the Table] 40 40 40
(iv)  New commercial vehicle which is acquired on or after the 1st day of October, 1998, but before the 1st day of April, 1999 in replacement of condemned vehicle of over 15 years of age and is put to use for any period before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause (ii) of sub-section (1) of section 32 [See Note 6 below the Table] 60 60 (40 For A.Y. 2017-18) 40
(v)  New commercial vehicle which is acquired on or after the 1st day of April, 1999 but before the 1st day of April, 2000 in replacement of condemned vehicle of over 15 years of age and is put to use before the 1st day of April, 2000 for the purposes of business or profession in accordance with the second proviso to clause (ii) of sub-section (1) of section 32 [See Note 6 below the Table] 60 60 (40 For A.Y. 2017-18) 40
(vi)  New commercial vehicle which is acquired on or after the 1st day of April, 2001 but before the 1st day of April, 2002 and is put to use before the 1st day of April, 2002 for the purposes of business or profession [See Note 6 below the Table] 50 50 (40 For A.Y. 2017-18) 40
(via) New commercial vehicle which is acquired on or after the 1st day of January, 2009 but before the 1st day of October, 2009 and is put to use before the 1st day of October, 2009 for the purposes of business or profession [See paragraph 6 of the Notes below this Table] 50 (40 For A.Y. 2017-18) 40
d.(vii) Moulds used in rubber and plastic goods factories 40 30 30
(viii)  Air pollution control equipment, being—
(a)  Electrostatic precipitation systems  

100

 

100 (40 For A.Y. 2017-18)

 

40

(b)  Felt-filter systems
(c)  Dust collector systems
(d)  Scrubber-counter current/venturi/packed bed/cyclonic scrubbers
(e)  Ash handling system and evacuation system
(ix)  Water pollution control equipment, being—
(a)  Mechanical screen systems  

 

 

 

 

100

 

 

 

 

 

100 (40 For A.Y. 2017-18)

 

 

 

 

 

40

(b)  Aerated detritus chambers (including air compressor)
(c)  Mechanically skimmed oil and grease removal systems
(d)  Chemical feed systems and flash mixing equipment
(e)  Mechanical flocculators and mechanical reactors
(f)  Diffused air/mechanically aerated activated sludge systems
(g)  Aerated lagoon systems
(h)  Biofilters
(i)  Methane-recovery anaerobic digester systems
(j)  Air floatation systems
(k)  Air/steam stripping systems
(l)  Urea Hydrolysis systems
(m)  Marine outfall systems
(n)  Centrifuge for dewatering sludge
(o)  Rotating biological contractor or bio-disc
(p)  Ion exchange resin column
(q)  Activated carbon column
 (x) (a) Solidwaste control equipments being – caustic/lime/chrome/mineral/cryolite recovery systems 100 100 (40 For A.Y. 2017-18) 40
(b)  Solidwaste recycling and resource recovery systems
(xi)  Machinery and plant, used in semi-conductor industry covering all integrated circuits (ICs) (excluding hybrid integrated circuits) ranging from small scale integration (SSI) to large scale integration/very large scale integration (LSI/VLSI) as also discrete semi-conductor devices such as diodes, transistors, thyristors, triacs, etc., other than those covered by entries (viii), (ix) and (x) of this sub-item and sub-item (8) below 40 30 30
(xia) Life saving medical equipment, being—
(a)  D.C. Defibrillators for internal use and pace makers   40†  40  40
(b)  Haemodialysors
(c)  Heart lung machine
(d)  Cobalt Therapy Unit
(e)  Colour Doppler
(f)  SPECT Gamma Camera
(g)  Vascular Angiography System including Digital subtraction Angiography
(h)  Ventilator used with anaesthesia apparatus
(i)  Magnetic Resonance Imaging System
(j)  Surgical Laser
(k)  Ventilators other than those used with anaesthesia
(l)  Gamma knife
(m)  Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for chemotherapy
(n)  Fibreoptic endoscopes including Paediatric resectoscope/audit resectoscope, Peritoneoscopes, Arthoscope, Microlaryngoscope, Fibreoptic Flexible Nasal Pharyngo Bronchoscope, Fibreoptic Flexible Laryngo Bronchoscope, Video Laryngo Bronchoscope and Video Oesophago Gastroscope, Stroboscope, Fibreoptic Flexible Oesophago Gastroscope
(o)  Laparoscope (single incision)
(4)  Containers made of glass or plastic used as re-fills 50 50 (40 For A.Y. 2017-18) 40
(5)  Computers including computer software [See note 7 below the Table] 60 60 (40 For A.Y. 2017-18) 40
(6)  Machinery and plant, used in weaving, processing and garment sector of textile industry, which is purchased under TUFS on or after the 1st day of April, 2001 but before the 1st day of April, 2004 and is put to use before the 1st day of April, 2004 [See Note 8 below the Table] 50 50 (40 For A.Y. 2017-18) 40
(7)  Machinery and plant, acquired and installed on or after the 1st day of September, 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 clause (i) of sub-section (4) of section 80-IA [See Notes 4 and 9 below the Table] 100 100 (40 For A.Y. 2017-18) 40
(8)  (i) Wooden parts used in artificial silk manufacturing machinerye. 100 100 (40 For A.Y. 2017-18) 40
(ii)  Cinematograph films – bulbs of studio lights
(iii)  Match factories – Wooden match frames
(iv)  Mines and quarries :
(a)  Tubs, winding ropes, haulage ropes and sand stowing pipes
(b)  Safety lamps
(v)  Salt works – Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clayey material or any other similar material
(vi)  Flour mills – Rollers 80 80 (40 For A.Y. 2017-18) 40
(vii)  Iron and steel industry – Rolling mill rolls
(viii)  Sugar works – Rollers
(ix)  Energy saving devices, being—
A. Specialised boilers and furnaces:
(a)  Ignifluid/fluidized bed boilers  

80

 

80 (40 For A.Y. 2017-18)

 

40

(b)  Flameless furnaces and continuous pusher type furnaces
(c)  Fluidized bed type heat treatment furnaces
(d)  High efficiency boilers (thermal efficiency higher than 75 per cent in case of coal fired and 80 per cent in case of oil/gas fired boilers)
B. Instrumentation and monitoring system for monitoring energy flows:
(a)  Automatic electrical load monitoring systems  

 

80

 

 

80 (40 For A.Y. 2017-18)

 

 

40

(b)  Digital heat loss meters
(c)  Micro-processor based control systems
(d)  Infra-red thermography
(e)  Meters for measuring heat losses, furnace oil flow, steam flow, electric energy and power factor meters
(f)  Maximum demand indicator and clamp on power meters
(g)  Exhaust gases analyser
(h)  Fuel oil pump test bench
C. Waste heat recovery equipment:
(a)  Economisers and feed water heaters 80

 

 

80 (40 For A.Y. 2017-18)

 

 

40

 

 

(b)  Recuperators and air pre-heaters
(c)  Heat pumps
(d)  Thermal energy wheel for high and low temperature waste heat recovery
D. Co-generation systems:
(a)  Back pressure pass out, controlled extraction, extraction-cum-condensing turbines for co-generation along with pressure boilers 80

 

80 (40 For A.Y. 2017-18)

 

40

 

(b)  Vapour absorption refrigeration systems
(c)  Organic rankine cycle power systems
(d)  Low inlet pressure small steam turbines
E. Electrical equipment:
(a)  Shunt capacitors and synchronous condenser systems  

 

 

 

 

 

80

 

 

 

 

 

 

80 (40 For A.Y. 2017-18)

 

 

 

 

 

 

40

(b)  Automatic power cut off devices (relays) mounted on individual motors
(c)  Automatic voltage controller
(d)  Power factor controller for AC motors
(e)  Solid state devices for controlling motor speeds
(f)  Thermally energy-efficient stenters (which require 800 or less kilocalories of heat to evaporate one kilogram of water)
(g)  Series compensation equipment
(h)  Flexible AC Transmission (FACT) devices – Thyristor controlled series compensation equipment
(i)  Time of Day (ToD) energy meters
(j)  Equipment to establish transmission highways for National Power Grid to facilitate transfer of surplus power of one region to the deficient region
(k)  Remote terminal units/intelligent electronic devices, computer hardware/software, router/bridges, other required equipment and associated communication systems for supervisory control and data acquisition systems, energy management systems and distribution management systems for power transmission systems
(l)  Special energy meters for Availability Based Tariff (ABT)
F. Burners:
(a)  0 to 10 per cent excess air burners 80

 

80 (40 For A.Y. 2017-18)

 

40

 

(b)  Emulsion burners
(c)  Burners using air with high pre-heat temperature (above 300°C)
G. Other equipment:
(a)  Wet air oxidation equipment for recovery of chemicals and heat  

 

80

 

 

80 (40 For A.Y. 2017-18)

 

 

40

(b)  Mechanical vapour recompressors
(c)  Thin film evaporators
(d)  Automatic micro-processor based load demand controllers
(e)  Coal based producer gas plants
(f)  Fluid drives and fluid couplings
(g)  Turbo charges/super-charges
(h)  Sealed radiation sources for radiation processing plants
f.(x) Gas cylinders including valves and regulators 80 60 (40 For A.Y. 2017-18) 40
(xi)  Glass manufacturing concerns – Direct fire glass melting furnaces

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