{"id":6233,"date":"2018-04-02T12:03:48","date_gmt":"2018-04-02T06:33:48","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=6233"},"modified":"2018-08-09T16:22:00","modified_gmt":"2018-08-09T10:52:00","slug":"rule-app-ia-appendix-ia","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-app-ia-appendix-ia\/","title":{"rendered":"Rule – App IA APPENDIX IA"},"content":{"rendered":"
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1<\/a><\/sup>[APPENDIX IA<\/b><\/i><\/p>\n

TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE<\/b><\/p>\n

[See<\/i>\u00a0rule 5(1A)]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Class of assets<\/i><\/td>\nDepreciation allowance as percentage of actual cost<\/i><\/td>\n<\/tr>\n
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(a<\/i>)\u00a0 Plant and Machinery in generating stations including plant foundations :\u2014<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u00a0 (i<\/i>) Hydro-electric<\/p>\n<\/td>\n

3.4<\/td>\n<\/tr>\n
\n

\u00a0(ii<\/i>) Steam electric NHRS & Waste heat recovery Boilers\/plants<\/p>\n<\/td>\n

7.84<\/td>\n<\/tr>\n
\n

(iii<\/i>) Diesel electric and Gas plant<\/p>\n<\/td>\n

8.24<\/td>\n<\/tr>\n
\n

(b<\/i>) Cooling towers and circulating water systems<\/p>\n<\/td>\n

7.84<\/td>\n<\/tr>\n
\n

(c<\/i>) Hydraulic works forming part of Hydro-electric system including :\u2014<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u00a0 (i<\/i>)\u00a0 Dams, spillways weirs, canals, reinforced concrete flumes and syphons<\/p>\n<\/td>\n

1.95<\/td>\n<\/tr>\n
\n

\u00a0(ii<\/i>)\u00a0 Reinforced concrete pipelines and surge tanks, steel pipelines, sluice gates, steel surge (tanks), hydraulic control valves and other hydraulic works.<\/p>\n<\/td>\n

3.4<\/td>\n<\/tr>\n
\n

(d<\/i>) Building and civil engineering works of permanent character, not mentioned above<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u00a0 (i<\/i>) Office and showrooms<\/p>\n<\/td>\n

3.02<\/td>\n<\/tr>\n
\n

\u00a0(ii<\/i>) Containing Thermo-electric generating plant<\/p>\n<\/td>\n

7.84<\/td>\n<\/tr>\n
\n

(iii<\/i>) Containing Hydro-Electric generating plant<\/p>\n<\/td>\n

3.4<\/td>\n<\/tr>\n
\n

(iv<\/i>) Temporary erection such as wooden structures<\/p>\n<\/td>\n

33.4<\/td>\n<\/tr>\n
\n

\u00a0(v<\/i>) Roads other than Kutcha roads<\/p>\n<\/td>\n

3.02<\/td>\n<\/tr>\n
\n

(vi<\/i>) Others<\/p>\n<\/td>\n

3.02<\/td>\n<\/tr>\n
\n

(e<\/i>) Transformers, transformer (Kiosk) sub-station equipment and other fixed apparatus (including plant foundations)<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u00a0 (i<\/i>) Transformers (including foundations) having a rating of 100 kilovolt amperes and over<\/p>\n<\/td>\n

7.81<\/td>\n<\/tr>\n
\n

\u00a0(ii<\/i>) Others<\/p>\n<\/td>\n

7.84<\/td>\n<\/tr>\n
\n

(f<\/i>) Switchgear including cable connections<\/p>\n<\/td>\n

7.84<\/td>\n<\/tr>\n
\n

(g<\/i>) Lightning arrestor :<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u00a0 (i<\/i>) Station type<\/p>\n<\/td>\n

7.84<\/td>\n<\/tr>\n
\n

\u00a0(ii<\/i>) Pole type<\/p>\n<\/td>\n

12.77<\/td>\n<\/tr>\n
\n

(iii<\/i>) Synchronous condenser<\/p>\n<\/td>\n

5.27<\/td>\n<\/tr>\n
\n

(h<\/i>) Batteries<\/p>\n<\/td>\n

33.4<\/td>\n<\/tr>\n
\n

\u00a0 (i<\/i>) Underground cable including joint boxes and disconnectioned boxes<\/p>\n<\/td>\n

5.27<\/td>\n<\/tr>\n
\n

\u00a0(ii<\/i>) Cable duct system<\/p>\n<\/td>\n

3.02<\/td>\n<\/tr>\n
\n

(i<\/i>) Overhead lines including supports :<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u00a0 (i<\/i>)\u00a0 Lines on fabricated steel operating at nominal voltages higher than 66 kilovolt<\/p>\n<\/td>\n

5.27<\/td>\n<\/tr>\n
\n

\u00a0(ii<\/i>)\u00a0 Lines on steel supports operating at nominal voltages higher than 13.2 kilovolts but not exceeding 66 kilovolts<\/p>\n<\/td>\n

7.84<\/td>\n<\/tr>\n
\n

(iii<\/i>)\u00a0 Lines on steel or reinforced concrete supports<\/p>\n<\/td>\n

7.84<\/td>\n<\/tr>\n
\n

(iv<\/i>)\u00a0 Lines on treated wood supports<\/p>\n<\/td>\n

7.84<\/td>\n<\/tr>\n
\n

(j<\/i>) Meters<\/p>\n<\/td>\n

12.77<\/td>\n<\/tr>\n
\n

(k<\/i>) Self-propelled vehicles<\/p>\n<\/td>\n

33.40<\/td>\n<\/tr>\n
\n

(l<\/i>) Air-conditioning plants :<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u00a0(i<\/i>)\u00a0 Static<\/p>\n<\/td>\n

12.77<\/td>\n<\/tr>\n
\n

(ii<\/i>)\u00a0 Portable<\/p>\n<\/td>\n

33.40<\/td>\n<\/tr>\n
\n

(m<\/i>)\u00a0\u00a0\u00a0 (i<\/i>)\u00a0 Office furniture and fittings<\/p>\n<\/td>\n

12.77<\/td>\n<\/tr>\n
\n

\u00a0(ii<\/i>) Office equipments<\/p>\n<\/td>\n

12.77<\/td>\n<\/tr>\n
\n

(iii<\/i>) Internal wiring including fittings and apparatus<\/p>\n<\/td>\n

12.77<\/td>\n<\/tr>\n
\n

(iv<\/i>) Street light fittings<\/p>\n<\/td>\n

12.77<\/td>\n<\/tr>\n
\n

(n<\/i>) Apparatus let on hire<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u00a0 (i<\/i>) Other than motors<\/p>\n<\/td>\n

33.4<\/td>\n<\/tr>\n
\n

\u00a0(ii<\/i>) Motors<\/p>\n<\/td>\n

12.77<\/td>\n<\/tr>\n
\n

(o<\/i>) Communication equipment :<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u00a0 (i<\/i>) Radio and high frequency carrier system<\/p>\n<\/td>\n

12.77<\/td>\n<\/tr>\n
\n

\u00a0(ii<\/i>) Telephone lines and telephones<\/p>\n<\/td>\n

12.77<\/td>\n<\/tr>\n
\n

(p<\/i>) Any other assets not covered above<\/p>\n<\/td>\n

7.69]<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
<\/div>\n
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Reference: www.incometaxindia.gov.in<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

1[APPENDIX IA TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE [See\u00a0rule 5(1A)] Class of assets [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[9081,9093,9082,9084,9086,9091,9089,9080,6378,9088,9078,9083,9079,9076,982,9087,9077,9090,9092,9085],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6233"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=6233"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6233\/revisions"}],"predecessor-version":[{"id":6838,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6233\/revisions\/6838"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=6233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=6233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=6233"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=6233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}