TMI BlogTABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLEX X X X Extracts X X X X X X X X Extracts X X X X ..... nd which is put to use for the purpose of business of providing infrastructure facilities under clause (i) of sub-section (4) of section 80-IA 10 [ 40 ] (4) Purely temporary erections such as wooden structures 10 [ 40 ] II. FURNITURE AND FITTINGS Furniture and fittings including electrical fittings [See Note 5 below this Table] 10 III. MACHINERY AND PLANT (1) Machinery and plant other than those covered by sub-items (2), (3) and (8) below : 15 11 [ (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); 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 Apr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l vehicle which is acquired on or after the 1st day of January, 2009 but before the 2 [ 1st day of October, 2009 ] and is put to use before the 2 [ 1st day of October, 2009 ] for the purposes of business or profession [See paragraph 6 of the Notes below this Table] 7 [ 40 ] (vii) Moulds used in rubber and plastic goods factories 30 (viii) Air pollution control equipment, being (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 10 [ 40 ] (ix) Water pollution control equipment, being- (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 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Computers including computer software (See note 7 below this Table) 8 [ 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 this Table] 7 [ 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 this Table] 10 [ 40 ] (8) (i) Wooden parts used in artificial silk manufacturing machinery (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs (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) 9 [ 40 ] F. Burners: (a) 0 to 10 per cent excess air burners (b) Emulsion burners (c) Burners using air with high pre-heat temperature (above 300C) 9 [ 40 ] G. Other equipment: (a) Wet air oxidation equipment for recovery of chemicals and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 9 [ 40 ] (9) (i) Books owned by assessees carrying on a profession- (a) Books, being annual publications (b) Books, other than those covered by entry (a) above (ii) Books owned by assessees carrying on business in running lending libraries 10 [ 40 ] 8 [ 40 ] 10 [ 40 ] 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 20 (3) Vessels ordinarily operating on inland waters being speed boats [See Note 10 below this Table] 20 PART B INTANGIBLE ASSETS Know-how, patents, copyrights, trademarks, licences, fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al combustion engine capable of propelling the boat at a speed exceeding 24 kilometers per hour in still water and so designed that when running at a speed, it will plane, i.e., its bow will rise from the water. ****************** Notes: 1. Inserted vide notification no. 10/2009 dated 19/1/2009 - Income-tax (Third Amendment) Rules, 2009 2. For the words and figures 1st day of April, 2009 , the words and figures 1st day of October, 2009 substituted vide notification no. 37/2009 dated 21-4-2009 (Income-tax (Eleventh Amendment) Rules, 2009) 3. Inserted vide Notification No. 15/2012, Dated 30-3-2012 4. Substituted vide NOTIFICATION NO. 43/2014, dated 16 th September, 2014 , before it was read as, 3 [installed on or before 31st day of March, 2012] 5. Substituted vide NOTIFICATION NO. 43/2014, dated 16 th September, 2014 , before it was read as, 3 [installed on or before 31st day of March, 2012] 6. Inserted vide Not. 13/2016 - Dated 3-3-2016 , w.e.f. 1st day of April 2016 7. Substituted vide Not. 103/2016 - Dated 7-11-2016 w.e.f. 1st day of April, 2017, before it as read as, 50 8. Substituted vide No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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