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Income Tax “Depreciation Rate List” 

as a rule of Income Tax Departments 

Block of assets Depreciation allowance as
percentage of written down value
AYs 2003-
04 to
2005-06
AY 2006-
07 to AY
2017-18
AY 2018-
19
onwards
1 2 3 4
PART A
TANGIBLE ASSETS
I. BUILDING [See Notes 1 to 4 below the Table] (1) Buildings which are used mainly for residential purposes except hotels
and boarding houses
5 5 5
(2) Buildings other than those used mainly for residential purposes and not
covered by sub-items (1) above and (3) below
10 10 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 infra- structure facilities under clause (i) of subsection (4) of section 80-IA
100 100 40
(4) Purely temporary erections such as wooden structures 100 100 40
II. FURNITURE AND FITTINGS
Furniture and fittings including electrical fittings [See Note 5 below the
Table] 15 10 10
III. MACHINERY AND PLANT
(1) Machinery and plant other than those covered by sub-items (2), (3) and
(8) below : [See Note 5A below the Table] 25 15 15
(2) 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
20 15 15
(3) (i) Aeroplanes – Aeroengines 40 40 40
(ii) Motor buses, motor lorries and motor taxis used in a business of
running them on hire
40 30 30
(iii) Commercial vehicle which is acquired by the assessee on or after the
1st day of October, 1998, but before the 1st day of April, 1999 and is
put to use for any period before the 1st day of April, 1999 for the
purposes of business or profession in accordance with the third
proviso to clause (ii) of sub-section (1) of section 32 [See Note 6
below the Table] 40 40 40
(iv) New commercial vehicle which is acquired on or after the 1st day of
October, 1998, but before the 1st day of April, 1999 in replacement of
condemned vehicle of over 15 years of age and is put to use for any
period before the 1st day of April, 1999 for the purposes of business
or profession in accordance with the third proviso to clause (ii) of
sub-section (1) of section 32 [See Note 6 below the Table] 60 60 40
(v) New commercial vehicle which is acquired on or after the 1st day of
April, 1999 but before the 1st day of April, 2000 in replacement of
condemned vehicle of over 15 years of age and is put to use before
the 1st day of April, 2000 for the purposes of business or profession
in accordance with the second proviso to clause (ii) of sub-section (1)
of section 32 [See Note 6 below the Table] 60 60 40
(vi) New commercial vehicle which is acquired on or after the 1st day of 50 50 40
12/16/2018 Depreciation rates
https://www.incometaxindia.gov.in/charts%20%20tables/depreciation%20rates.htm 2/14
April, 2001 but before the 1st day of April, 2002 and is put to use
before the 1st day of April, 2002 for the purposes of business or
profession [See Note 6 below the Table] (via) New commercial vehicle which is acquired on or after the 1st day of
January, 2009 but before the 1st day of October, 2009 and is put to
use before the 1st day of October, 2009 for the purposes of business
or profession [See paragraph 6 of the Notes below this Table] — 50 40
(vii) Moulds used in rubber and plastic goods factories 40 30 30
(viii) Air pollution control equipment, being—
(a) Electrostatic precipitation systems
(b) Felt-filter systems
(c) Dust collector systems 100 100 40
(d) Scrubber-counter current/venturi/packed bed/cyclonic scrubbers
(e) Ash handling system and evacuation system
(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
(g) Aerated lagoon systems 100 100 40
(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
(x) (a) Solidwaste control equipments being –
caustic/lime/chrome/mineral/cryolite recovery systems 100 100 40
(b) Solidwaste recycling and resource recovery systems
(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-item and sub-item (8)
below
40 30 30
(xia) Life saving medical equipment, being—
(a) D.C. Defibrillators for internal use and pace makers

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