Financial Risk Manager

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Tax Depreciation Rates

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Depreciation rates specified for the purposes of section 22 shall be -

I. Building (all types). @10%
II. Furniture (including fittings) and machinery and plant (not otherwise specified), Motor vehicles (all types), ships, technical or professional books @15%
III. Computer hardware including printer, monitor and allied items, machinery and equipment used in manufacture of I.T. products aircrafts and aero engines @30%
IV. In case of mineral oil concerns the income of which is liable to be computed in accordance with the rules in Part-I of the Fifth Schedule.
(a) Below ground installations @ 100%
(b)Offshore platform and production installations. @ 20%

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