DEPRECIATION RATES AS PER INCOME TAX ACT FOR A.Y.2012-13 PDF

INCOME TAX RATES (AY ) · INCOME TAX Depreciation as per Companies Act, RATES OF DEPRECIATION UNDER COMPANIES ACT. SCHEDULE XIV .. Rate Of Depreciation As Per Income Tax Act. AS APPLICABLE. RATES OF DEPRECIATION AS PER INCOME TAX ACT. Water pollution control equipment, being-. Air pollution control equipment, being-. Depreciation Rates Chart. As per Indian Income Tax Act, CLASS, BLOCK NUMBER, SUB ITEM NUMBER, ASSET TYPE, RATE OF DEPRECIATION.

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Machinery Used in the.

Depreciation rates chart as per Income Tax Act for | HubPages

Flot Glass Melting Furnaces Plant used in field operations. Where, during any financial year, any addition has been made to any asset, or where any asset has been sold, discarded, demolished or destroyed, the depreciation on such assets shall be calculated on a pro rata basis from the date of such addition or, as the case may be, up to the date on which such assets has been sold, discarded, demolished or destroyed.

The following information should also be disclosed in the accounts: The calculations of the extra depreciation for raes shift working and for triple shift working shall be made separately in the proportion while the number of days for which the concerned worked double shift or triple shift, number of working days during the year shall be deemed to be.

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Air-conditioning machinery including room air-conditioners.

Depreciation rate as per income tax

Electrical machinery-switchgear and instruments, transformers and other stationary plant and wiring and fitting of electric light and fans installation. Tzx works pipelines and sluices. Locomotives, rolling stocks, tramways and railways used by concerns. Mineral oil concerns- field operations: Mineral oil concerns-field operations distribution -kerbside pumps, including underground tanks and fittings.

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Overhead cables and wires. Refrigeration plant container, etc other than racks. Tramways electric and Tramways run by internal combustion engines-permanent ways: Wireless apparatus and gear, wireless appliances and accessories.

Continuous process plant means a plant which is required and designed to operate. Notwithstanding anything mentioned in this Schedule, depreciation on assets, whose actual cost does not exceed five thousand rupees, shall be provided at the rate of hundred percent: Provided that where the aggregate actual cost of individual items of plant and machinery costing Rs. Depreciation under Income Tax Act. See Notes 5 below the Table. See Note 6 below the Table.

Depreciation rate for fy 2011-12

Notes 4 and 9 below the table]. A Specialised bollers and furnaces.

B Instrumentation and monitoring system for. C Waste heat recovery equipments: Thyristor controlled series compensation equipment. National Power Grid to facilitate.

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Know-how ,patents ,copyrights ,trademarks ,licences ,franchises. Where the structure is constructed or the work is done by way of extension of any such building ,the percentage to be applied would be such percentage as would be gor, as if the structure or work constituted a separate building.

Download Income Tax Return. Depreciation as per Companies Act, The calculations of the extra depreciation for double shift working and for triple shift working shall be made separately in the proportion while the number of days for which the concerned worked double shift or triple shift, number of working days during the year shall be deemed to be- a in the case of a seasonal factory or concern, the number of days on which z.y.2012-13 factory or concern actually worked during the year or foor, whichever is greater; b in any other case, the number of days on which the factory or concern actually worked during the year or days, whichever is greater.

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