|
Depreciation Allowance As Percentage Of Written Down Value |
|
I. Buildings ( See Notes 1 to 3 ) |
|
1 |
Buildings other than those covered by sub-item (3) below which are used mainly for residential purpose |
5 |
|
2 |
Buildings which are not used mainly for residential purposes and which are not covered by sub-item (3) below |
10 |
|
3(i) |
Buildings used as hotels |
20 |
|
(ii) |
Buildings with dwelling units each with plinth area not exceeding 80 square meters |
20 |
|
4 |
Purely temporary erections such as wooden structures |
100 |
|
II. Furniture And Fittings |
|
1 |
Rate applicable to furniture and fittings not covered by sub-item (2) below |
10 |
|
2 |
Furniture and fittings used in hotels, restaurants and boarding houses; schools colleges and other educational institutions; libraries welfare centres; meeting halls; cinema houses; theatres and circuses and furniture and fittings let out on hire for use on the occasion of marriages and similar functions |
15 |
|
III. Machinery And Plant |
|
1 |
Machinery and plant other than those covered by sub-items(1A),(2) and (3) below |
25 |
|
1A |
Motor cars, other than those used in a business of running them on hire, acquired or put to use on or after 1st day of April,1990 |
20 |
|
2(i) |
Aeroplanes – Aero-engines |
40 |
|
(ii) |
Motor buses, motor lorries and motor taxis used in a business of running them on hire |
40 |
|
(iii) |
Moulds used in rubber and plastic goods factories |
40 |
|
(iv) |
Air pollution control equipments, being : |
100 |
|
(a) Electrostatic precipitation systems, |
|
(b) Felt-filter systems, |
|
(c) Dust collector systems, |
|
(d) Scrubber-counter current/venturi/packed-bed/cyclonic scrubbers, |
|
(e) Ash handling system and evacuation system (from the assessment year 1994-95) |
|
(v) |
Water pollution control equipments, being |
100 |
|
(a) Mechanical screen systems, |
|
(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 |
|
(vi) |
(a) Solid waste control equipments, being -Caustic/lime/chrome/mineral/cryolite |
100 |
|
(b) Solid waste recycling and resource recovery systems(applicable from the assessment year 1994-95) |
|
(vii) |
Machinery and plant, used in semiconductor industry covering all integrated circuits (ICs) ( Excluding hybrid integrated circuits)ranging from small scale integration (SSI) to large scale integration/very large scale integration/very large scale integration(LSI/ VLSI ) as also discrete semiconductors devices such as diodes, transistors, thyristors, triacs, etc., other than those covered by entries(iv),(v) and (vi) of this sub-item and sub-item (3) below [applicable from December 22,1993]. |
40 |
|
2A |
Containers made of glass or plastic used as refills [applicable from the assessment year 1997-98] |
50 |
|
3(I) |
Wooden parts used in artificial silk manufacturing machinery |
100 |
|
(ii) |
Cinematograph films - bulbs of studio lights |
100 |
|
(iii) |
Energy saving devices, being : |
100 |
|
A. Specialised boilers and furnaces |
|
(a) Ignifluid/fluidized bed boilers |
|
(b) Flameless furnaces and continuous pusher type furnaces |
|
(c) Fluidized bed type heat treatment furnaces |
|
(d) High efficiency boilers ( thermal efficiency higher than 75per 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 : |
100 |
|
(a) Automatic electrical load monitoring systems |
|
(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 meter |
|
(f) Maximum demand indicator and clamp on power meters |
|
(g) Exhaust gases analyser |
|
(h) Fuel oil Pump test bench |
|
C. Waste heat recovery equipments : |
100 |
|
(a) Economisers and feed water heaters |
|
(b) Recuperators and air pre-heaters |
|
(c) Heat pumps |
|
(d) Thermal energy wheel for high and low temperatures waste heat recovery |
|
D. Co-generation systems : |
100 |
|
(a) Back pressure pass out, controlled extraction, extraction-cum-condensing turbines for cogeneration along with pressure boilers |
|
(b) Vapour absorption refrigeration systems |
|
(c) Organic rankine cycle power systems |
|
(d) Low inlet pressure small steam turbines |
|
E. Electrical equipments : |
100 |
|
(a) Shunt capacitors and synchronous condensor systems |
|
(b) Automatic power cut off devices(relays) mounted on individual motors |
|
(c) Automatic voltage controller |
|
(d) Power factor controller for A.C. motors |
|
(e) Solid state devices for controlling motor speeds |
|
(f) Thermally energy efficient stenters (which require 800 or less kilo calories of heat to evaporate one kilogram of water ) |
|
F. Burners : |
100 |
|
(a) 0 to 10% excess air burners |
|
(b) Emulsion burners |
|
(c) Burners using air with high preheat temperature ( above 300 C ) |
|
G. Other equipments : |
100 |
|
(a) Wet air oxidation equipment for recovery of chemicals and heat |
|
(b) Mechanical vapour recompressors |
|
(c) Thin film evaporators |
|
(d) Automatic micro-processor based load demand controllers |
|
(e) Coal based producer gas plants |
|
(f) Fluid derives and fluid couplings |
|
(g) Turbo charges/Super-charges |
|
(iv) |
Flour mills - Rollers |
100 |
|
(v) |
Gas cylinders including valves and regulators |
100 |
|
(vi) |
Glass manufacturing concerns - direct fire glass melting furnaces |
100 |
|
(vii) |
Iron and steel industry - Rolling mill rolls |
100 |
|
(viii) |
Match factories -Wooden match frames |
100 |
|
(ix) |
Mineral oil concerns : |
100 |
|
(a) Plant used in field operations (above ground) Distribution returnable packages. |
|
(b) Plants used in field operations (below ground) but not including kerbside pumps including underground tanks and fittings used in field operations (distribution) by mineral oil concerns |
|
(x) |
Mines and quarries : |
100 |
|
(a) Tubs, winding ropes, haulage ropes and sand stowing pipes |
|
(b) Safety lamps |
|
(xi) |
Salt works-Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clayey material or any other similar material |
100 |
|
(xii) |
Sugar works - Rollers |
100 |
|
(xiii) |
Renewal energy devices being : |
100 |
|
(a) Flat plate solar collectors |
|
(b) Concentrating and pipe type solar collectors |
|
(c ) Solar cookers |
|
(d) Solar water heaters and systems |
|
(e) Air / gas / fluid heating systems |
|
(f) Solar crop driers and systems |
|
(g) Solar Refrigeration, cold storages and air-conditioning systems |
|
(h) Solar steels and desalination systems |
|
(i) Solar power generating systems |
|
(j) Solar pumps based on solar thermal and solar photo-voltaic conversion |
|
(k) Solar photo-voltaic modules and panels for water pumping and other applications |
|
(l) Wind mills and any specially designed devices which run on wind mills |
|
(m) Any special devices including electric generators and pumps running on wind energy |
|
(n) Biogas plant and biogas engines |
|
(o) Electrically operated vehicles including battery powered or fuel-cell powered vehicles |
|
(p) Agricultural and municipal waste conversion devices producing energy |
|
(q) Equipment for utilising ocean waste and thermal energy |
|
(r) Machinery and plant used in the manufacture of any of the above sub-items |
|
4 |
Books owned by an assessee carrying on a profession or books owned by assessee carrying on business in running lending libraries ( with effect from the assessment year 1996-97 ) |
100 |
|
IV. Ships |
|
1 |
Ocean-going ships including dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes and fishing vessels with wooden hull |
20 |
|
2 |
Vessels ordinarily operating on inland waters, not covered by sub-item 3 below |
10 |
|
3 |
Vessels ordinarily operating on inland waters being speed boats (6) |
20 |
