TMI BlogRates of DepreciationX X X X Extracts X X X X X X X X Extracts X X X X ..... xcept hotels and boarding houses 5 (2) Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below 10 (3) Buildings acquired on or after the 1st day of September, 2002 for installing machinery and plant forming part of water supply project or water treatment system and which is put to use for the purpose of business of providing infrastructure facilities under clause (i) of section 80-IA(4) 40 (4) Purely temporary erections such as wooden structures 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 (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 April, 2020 and is put to use before the 1st day of April, 2020. 30 (3) (i) Aeroplanes Aeroengines 40 (ii) (a) Motor bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (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 40 (x) (a) Solidwaste, control equipment being,-caustic/lime/chrome/mineral cryolite recovery systems (b) Solidwaste recycling and resource recovery systems 40 (xi) Machinery and plant, used in semi-conductor industry covering all Integrated Circuits (ICs) (excluding hybrid integrated circuits) ranging from Small Scale Integration (SSI) to Large Scale Integration/Very Large Scale Integration (LSI/VLSI) as also discrete semi-conductor devices such as diodes, transistors, thyristors, triacs, etc., other than those covered by entries (viii), (ix) and (x) of this sub-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t treatment furnaces (d) High efficiency boilers (thermal efficiency higher than 75% in case of coal fired and 80% in case of oil/gas fired boilers) 40 B. Instrumentation and monitoring system for monitoring energy flows : (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 factor meters (f) Maximum demand indicator and clamp on power meters (g) Exhaust gases analyzer (h) Fuel oil pump test bench 40 C. Waste heat recovery equipment: (a) Economisers and feed water heaters (b) Recuperators and air pre-heaters (c) Heat pumps (d) Thermal energy wheel for high and low temperature waste heat recovery 40 D. Co-generation systems: (a) Back pressure pass out, controlled extraction, extraction-cum-condensing turbines for co-generation along with pressure boilers (b) Vapour absorption refrigeration systems (c) Organic ranking cycle power systems (d) Low inlet pressure small steam turbines 40 E. Electrical equipment: (a) Shunt capacitors and synchronous condenser systems (b) Automatic power cut-off devices ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olar-thermal and solar-photovoltaic conversion (k) Solar-photovoltaic modules and panels for water pumping and other applications (l) Wind mills and any specially designed devices which run on wind mills installed on or after the 1st day of April, 2014 (m) Any special devices including electric generators and pumps running on wind energy installed on or after 1st day of April, 2014 (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 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 40 40 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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