Rule – Old App I OLD APPENDIX I
April 2, 2018
Rule – App III APPENDIX III
April 2, 2018

Rule – App IA APPENDIX IA

1[APPENDIX IA

TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE

[See rule 5(1A)]

Class of assets Depreciation allowance as percentage of actual cost

(a)  Plant and Machinery in generating stations including plant foundations :—

  (i) Hydro-electric

3.4

 (ii) Steam electric NHRS & Waste heat recovery Boilers/plants

7.84

(iii) Diesel electric and Gas plant

8.24

(b) Cooling towers and circulating water systems

7.84

(c) Hydraulic works forming part of Hydro-electric system including :—

  (i)  Dams, spillways weirs, canals, reinforced concrete flumes and syphons

1.95

 (ii)  Reinforced concrete pipelines and surge tanks, steel pipelines, sluice gates, steel surge (tanks), hydraulic control valves and other hydraulic works.

3.4

(d) Building and civil engineering works of permanent character, not mentioned above

  (i) Office and showrooms

3.02

 (ii) Containing Thermo-electric generating plant

7.84

(iii) Containing Hydro-Electric generating plant

3.4

(iv) Temporary erection such as wooden structures

33.4

 (v) Roads other than Kutcha roads

3.02

(vi) Others

3.02

(e) Transformers, transformer (Kiosk) sub-station equipment and other fixed apparatus (including plant foundations)

  (i) Transformers (including foundations) having a rating of 100 kilovolt amperes and over

7.81

 (ii) Others

7.84

(f) Switchgear including cable connections

7.84

(g) Lightning arrestor :

  (i) Station type

7.84

 (ii) Pole type

12.77

(iii) Synchronous condenser

5.27

(h) Batteries

33.4

  (i) Underground cable including joint boxes and disconnectioned boxes

5.27

 (ii) Cable duct system

3.02

(i) Overhead lines including supports :

  (i)  Lines on fabricated steel operating at nominal voltages higher than 66 kilovolt

5.27

 (ii)  Lines on steel supports operating at nominal voltages higher than 13.2 kilovolts but not exceeding 66 kilovolts

7.84

(iii)  Lines on steel or reinforced concrete supports

7.84

(iv)  Lines on treated wood supports

7.84

(j) Meters

12.77

(k) Self-propelled vehicles

33.40

(l) Air-conditioning plants :

 (i)  Static

12.77

(ii)  Portable

33.40

(m)    (i)  Office furniture and fittings

12.77

 (ii) Office equipments

12.77

(iii) Internal wiring including fittings and apparatus

12.77

(iv) Street light fittings

12.77

(n) Apparatus let on hire

  (i) Other than motors

33.4

 (ii) Motors

12.77

(o) Communication equipment :

  (i) Radio and high frequency carrier system

12.77

 (ii) Telephone lines and telephones

12.77

(p) Any other assets not covered above

7.69]

Reference: www.incometaxindia.gov.in

1 Comment

  1. Your blog on section 8 company or ngois well written.

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