How to use depreciation rate chart:

Above table is very user-friendly and provide better navigation. You can search assets
in search box e.g. “furniture”, you will get depreciation rate of furniture. You can decide
to show 10, 25,50 or 100 rows at a time. You can take print out or take PDF version by
selecting 100 rows (for all entries) and clicking on respective option which is available at
the end of post. You can sort table.

ASSET BLOCK SUB ITEM RATE OF

ASSET TYPE
CLASS NUMBER NUMBER DEPRECIATION

Residential buildings except hotels and boarding

Building Block-01 i. 5%
houses

Other than Residential buildings (not covered in Block

Building Block-02 ii. 10%
No.1 and3)

Buiding acquired on or after 01st Sep,2002 for

installing PandM forming part of water supply project or
Building Block-03 i. water treatment systmen and which is put to use for 100%
the prupose of business of providing infrasturcture
facilities u/s 80-IA(4)(i)

Building Block-03 ii. Purely temporary erections such as wooden structures 100%

Furniture – Any furniture / fittings including electricals

Furniture Block-04 i. 10%
fittings
ASSET BLOCK SUB ITEM RATE OF
ASSET TYPE
CLASS NUMBER NUMBER DEPRECIATION

Plant and Motor cars other than thouse used in a business of

Block-05 i. 15%
Machinery running them on hire

Plant and
Block-05 ii. PandM other those covered in block no. 6 to 11 below. 15%
Machinery

Plant and Motor buses/taxies/lorries used in a business of

Block-06 i. 30%
Machinery running them on hire

Plant and
Block-06 ii. Moulds used in plastic and rubber factories 30%
Machinery

Plant and PandM used in semi conductor industry other than

Block-06 iii. 30%
Machinery those covered in Block no. 11 below

Must Read: Service Tax in Tally