APPENDIX IA - Table of rates at which depreciation is admissible - Income-tax Rules, 1962

APPENDIX IA Table of rates at which depreciation is admissible [ See rule 5(1A)] Class of assets Depreciation allowance as percentage of actual cost ( a ) Plant and Machinery in generating stations including plant foundations : ( i ) Hydro-electric 3.4 ( ii ) Steam electric NHRS Waste heat recovery Boilers/plants 7.84 ( iii ) Diesel electric and Gas plant 8.24 ( b ) Cooling towers and circulating water systems 7.84 ( c ) Hydraulic works forming part of Hydro-electric system including : ( i ) Dams, spillways weirs, canals, reinforced concrete flumes and siphons 1.95 ( ii ) Reinforced concrete pipelines and surge tanks, steel pipelines, sluice gates, steel surge (tanks), hydraulic control valves and other hydraulic works. 3.4 ( d ) Building and civil engineering works of permanent character, not mentioned above ( i ) Office and showrooms 3.02 ( ii ) Containing Thermo-electric generating plant 7.84 ( iii ) Containing Hydro-Electric generating plant 3.4 ( iv ) Temporary erection such as wooden structures 33.4 ( v ) Roads other than Kutcha roads 3.02 ( vi ) Others 3.02 ( e ) Transformers, transformer (Kiosk) sub-station equipment and other fixed apparatus (including plant foundations) ( i ) Transformers (including foundations) having a rating of 100 kilovolt amperes and over 7.81 ( ii ) Others 7.84 ( f ) Switchgear including cable connections 7.84 ( g ) Lightning arrestor : ( i ) Station type 7.84 ( ii ) Pole type 12.77 ( iii ) Synchronous condenser 5.27 ( h ) Batteries 33.4 ( i ) Underground cable including joint boxes and disconnectioned boxes 5.27 ( ii ) Cable duct system 3.02 ( i ) Overhead lines including supports : ( i ) Lines on fabricated steel operating at nominal voltages higher than 66 kilovolt 5.27 ( ii ) Lines on steel supports operating at nominal voltages higher than kilovolts but not exceeding 66 kilovolts 7.84 ( iii ) Lines on steel or reinforced concrete supports 7.84 ( iv ) Lines on treated wood supports 7.84 ( j ) Meters 12.77 ( k ) Self-propelled vehicles 33.40 ( l ) Air-conditioning plants : ( i ) Static 12.77 ( ii ) Portable 33.40 ( m ) ( i ) Office furniture and fittings 12.77 ( ii ) Office equipments 12.77 ( iii ) Internal wiring including fittings and apparatus 12.77 ( iv ) Street light fittings 12.77 ( n ) Apparatus let on hire ( i ) Other than motors 33.4 ( ii ) Motors 12.77 ( o ) Communication equipment : ( i ) Radio and high frequency carrier system 12.77 ( ii ) Telephone lines and telephones 12.77 ( p ) Any other assets not covered above 7.69