Depreciation Rate Chart
as per Part “C” of Schedule II of The Companies Act 2013
| Nature of Assets | Usefu l | Rate [SLM | Rate [WDV | |
| I | Buildings [NESD] Building (other than factory buildings) RCC Frame StructureBuilding (other than factory buildings) other than RCC Frame StructureFactory buildingsFences, wells, tube wellsOther (including temporary structure, etc.) | 60 Years 30 Years 30 Years 5 Years 3 Years | 1.58% | 4.87% |
| 3.17% | 9.50% | |||
| 3.17% | 9.50% | |||
| 19.00% | 45.07% | |||
| 31.67% | 63.16% | |||
| II | Bridges, culverts, bunkers, etc. [NESD] | 30 Years | 3.17% | 9.50% |
| III | Roads [NESD] Carpeted RoadsCarpeted Roads – RCCCarpeted Roads – other than RCCNon-carpeted roads | 10 Years 5 Years 3 Years | 9.50% 19.00% 31.67% | 25.89% 45.07% 63.16% |
| IV Plant and Machinery General rate applicable to Plant and Machinery not covered under Special Plant and MachineryPlant and Machinery other than continuous process plant not covered under specific Continuous process plant for which no special rate has been prescribed under (ii) belowSpecial Plant and MachineryPlant and Machinery related to production and exhibition of Motion Picture FilmsCinematograph films – Machinery used in the production and exhibition of cinematograph films, recording and reproducing equipments, developing machines, printing machines, editing machines, synchronizers and studio lightsProjecting equipment for exhibition of filmsPlant and Machinery used in glassPlant and Machinery except direct fire glass melting furnaces – Recuperative and regenerative glass melting furnacesPlant and Machinery except direct fire glass melting furnaces – Moulds [NESD]Float Glass Melting Furnaces [NESD] (iii) Plant and Machinery used in mines and quarries Portable underground machinery and earth moving machinery used in open cast mining | 15 Years | 6.33% | 18.10% | |
| 8 Years | 11.88% | 31.23% | ||
| 13 Years | 7.31% | 20.58% | ||
| 13 Years | 7.31% | 20.58% | ||
| 13 Years | 7.31% | 20.58% | ||
| 8 Years | 11.88% | 31.23% | ||
| 10 Years | 9.50% | 25.89% | ||
| 8 Years | 11.88% | 31.23% |
| Nature of Assets | Useful Life | Rate [SLM] | Rate [WDV] | ||
| (iv) (v) (vi) (vii) | Plant and Machinery used in Telecommunications [NESD] TowersTelecom transceivers, switching centres, transmission and other network equipmentTelecom – Ducts, Cables and optical fibreSatellites Plant and Machinery used in exploration, production and refining oil and gas [NESD] RefineriesOil and gas assets (including wells), processing plant and facilitiesPetrochemical PlantStorage tanks and related equipmentPipelinesDrilling RigField operations (above ground) Portable boilers, drilling tools, well-head tanks, etc.Loggers Plant and Machinery used in generation, transmission and distribution of power [NESD] Thermal / Gas / Combined Cycle Power Generation PlantHydro Power Generation PlantNuclear Power Generation PlantTransmission lines, cables and other network assetsWind Power Generation PlantElectric Distribution PlantGas Storage and Distribution PlantWater Distribution Plant including pipelines Plant and Machinery used in manufacture ofSinter PlantBlast FurnaceCoke OvensRolling mill in steel plantBasic Oxygen Furnace Converter | 18 | Years | 5.28% | 15.33% |
| 13 | Years | 7.31% | 20.58% | ||
| 18 | Years | 5.28% | 15.33% | ||
| 18 | Years | 5.28% | 15.33% | ||
| 25 | Years | 3.80% | 11.29% | ||
| 25 | Years | 3.80% | 11.29% | ||
| 25 | Years | 3.80% | 11.29% | ||
| 25 | Years | 3.80% | 11.29% | ||
| 30 | Years | 3.17% | 9.50% | ||
| 30 | Years | 3.17% | 9.50% | ||
| 8 | Years | 11.88% | 31.23% | ||
| 8 | Years | 11.88% | 31.23% | ||
| 40 | Years | 2.38% | 7.22% | ||
| 40 | Years | 2.38% | 7.22% | ||
| 40 | Years | 2.38% | 7.22% | ||
| 40 | Years | 2.38% | 7.22% | ||
| 22 | Years | 4.32% | 12.73% | ||
| 35 | Years | 2.71% | 8.20% | ||
| 30 | Years | 3.17% | 9.50% | ||
| 30 | Years | 3.17% | 9.50% | ||
| 20 | Years | 4.75% | 13.91% | ||
| 20 | Years | 4.75% | 13.91% | ||
| 20 | Years | 4.75% | 13.91% | ||
| 20 | Years | 4.75% | 13.91% | ||
| 25 | Years | 3.80% | 11.29% |
| Nature of Assets | Useful Life | Rate [SLM] | Rate [WDV] |
| Plant and Machinery used in manufacture of non ferrous metalsMetal pot line [NESD]Bauxite crushing and grinding sectionDigester Section [NESD]Turbine [NESD]Equipments for Calcinations [NESD]Copper Smelter [NESD]Roll GrinderSoaking PitAnnealing FurnaceRolling MillsEquipments for Scalping, Slitting, etc. [NSED]Surface Miner, Ripper Dozer, etc. used in minesCopper refining plant [NSED]Plant and Machinery used in medical and surgical operations [NESD]Electrical Machinery, X-ray and electrotherapeutic apparatus and accessories thereto, medical, diagnostic equipments, namely, Cat-scan, Ultrasound Machines, ECG Monitors, etc.Other EquipmentsPlant and Machinery used in manufacture of pharmaceuticals and chemicals [NESD]ReactorsDistillation ColumnsDrying equipments / Centrifuges and DecantersVessel / Storage tanksPlant and Machinery used in civil constructionConcreting, Crushing, Piling Equipments and Road Making EquipmentsHeavy Lift Equipments -Cranes with capacity more than 100 tonsCranes with capacity less than 100 tonsTransmission line, Tunnelling Equipments [NESD]Earth-moving equipmentsOthers including Material Handling / Pipeline / Welding Equipments [NESD] (xii) Plant and Machinery used in salt works [NESD] | 40 Years | 2.38% | 7.22% |
| 40 Years | 2.38% | 7.22% | |
| 40 Years | 2.38% | 7.22% | |
| 40 Years | 2.38% | 7.22% | |
| 40 Years | 2.38% | 7.22% | |
| 40 Years | 2.38% | 7.22% | |
| 40 Years | 2.38% | 7.22% | |
| 30 Years | 3.17% | 9.50% | |
| 30 Years | 3.17% | 9.50% | |
| 30 Years | 3.17% | 9.50% | |
| 30 Years | 3.17% | 9.50% | |
| 25 Years | 3.80% | 11.29% | |
| 25 Years | 3.80% | 11.29% | |
| 13 Years | 7.31% | 20.58% | |
| 15 Years | 6.33% | 18.10% | |
| 20 Years | 4.75% | 13.91% | |
| 20 Years | 4.75% | 13.91% | |
| 20 Years | 4.75% | 13.91% | |
| 20 Years | 4.75% | 13.91% | |
| 12 Years | 7.92% | 22.09% | |
| 20 Years | 4.75% | 13.91% | |
| 15 Years | 6.33% | 18.10% | |
| 10 Years | 9.50% | 25.89% | |
| 9 Years | 10.56% | 28.31% | |
| 12 Years | 7.92% | 22.09% | |
| 15 Years | 6.33% | 18.10% |
| Nature of Assets | Useful Life | Rate [SLM] | Rate [WDV] | |
| V Furniture and fittings [NESD] General furniture and fittings Furniture and fittings used in hotels, restaurants and boarding houses, schools, colleges and other education institutions, libraries, welfare centres, meeting halls, cinema houses, theatres and circuses and furniture and fittings let out on hire for used on occasion of marriages and similar functions | 10 8 | Years Years | 9.50% 11.88% | 25.89% 31.23% |
| VI Motor Vehicles [NESD] Motor cycles, scooters and other mopedsMotor buses, motor lorries, motor cars and motor taxies used in a business of running them on hireMotor buses, motor lorries, motor cars and motor taxies other than those used in a business of running them onMotor tractors, harvesting combines and heavy vehiclesElectrically operated vehicles including battery powered or fuel cell powered vehicles | 10 | Years | 9.50% | 25.89% |
| 6 | Years | 15.83% | 39.30% | |
| 8 | Years | 11.88% | 31.23% | |
| 8 | Years | 11.88% | 31.23% | |
| 8 | Years | 11.88% | 31.23% | |
| VII Ships [NESD] Ocean-going shipsBulk Carriers and liner vesselsCrude tankers, product carriers and easy chemical carriers with or without conventionalChemicals and Acid CarriersWith Stainless steel tanksWith other tanksLiquefied gas carriersConventional large passenger vessels which are used for cruise purpose alsoCoastal service ships of all categoriesOffshore supply and support vesselsCatamarans and other high speed passenger for ships or boatsDrill shipsHovercraftsFishing vessels with wooden hullDredgers, tugs, barges, survey launches and other similar ships used mainly for dredgingVessels ordinarily operating on inland watersSpeed boatsOther vessels | 25 | Years | 3.80% | 11.29% |
| 20 | Years | 4.75% | 13.91% | |
| 25 | Years | 3.80% | 11.29% | |
| 20 | Years | 4.75% | 13.91% | |
| 30 | Years | 3.17% | 9.50% | |
| 30 | Years | 3.17% | 9.50% | |
| 30 | Years | 3.17% | 9.50% | |
| 20 | Years | 4.75% | 13.91% | |
| 20 | Years | 4.75% | 13.91% | |
| 25 | Years | 3.80% | 11.29% | |
| 15 | Years | 6.33% | 18.10% | |
| 10 | Years | 9.50% | 25.89% | |
| 14 | Years | 6.79% | 19.26% | |
| 13 | Years | 7.31% | 20.58% | |
| 28 | Years | 3.39% | 10.15% |
| Sachin Kumar Gupta 8010595999 |
| Nature of Assets | Useful Life | Rate [SLM] | Rate [WDV] | ||
| VIII Aircrafts or Helicopters [NESD] | 20 | Years | 4.75% | 13.91% | |
| IX | Railway siding, locomotives, rolling stocks, tramways and railway used by concerns, excluding railway | 15 | Years | 6.33% | 18.10% |
| X | Ropeway structures [NESD] | 15 | Years | 6.33% | 18.10% |
| XI | Office equipments [NESD] | 5 | Years | 19.00% | 45.07% |
| XII | Computers and data processing units [NESD] Servers and networksEnd user devices, such as, desktops, laptops, etc. | 6 3 | Years Years | 15.83% 31.67% | 39.30% 63.16% |
| XIII Laboratory equipment [NESD] General laboratory equipmentLaboratory equipments used in education institutions | 10 5 | Years Years | 9.50% 19.00% | 25.89% 45.07% | |
| XIV Electrical Installations and Equipment [NESD] | 10 | Years | 9.50% | 25.89% | |
| XV | Hydraulic woks, pipelines and sluices [NESD] | 15 | Years | 6.33% | 18.10% |
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