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TMI BlogTABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLEX X X X Extracts X X X X X X X X Extracts X X X X ..... those covered by sub-items (2), (3) and (8) below : 15 11[(2) (i) 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 except those covered under entry (ii); 15 (ii) Motor cars, other than those used in a business of running them on hire, acquired on or after the 23rd day of August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April, 2020. 30] (3) (i) Aeroplanes Aeroengines 40 12[(ii) (a) Motor buses, motor lorries and motor taxis used in a business of running them on hire other than those covered under entry (b). 30 (b) Motor buses, motor lorries and motor taxis used in a business of running them on hire, acquired on or after the 23rd day of August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April, 2020. 45] (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 purpose of business or profession in accordance with the third proviso to clause (ii) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tating biological contractor or bio-disc (p) Ion exchange resin column (q) Activated carbon column 10[40] (x) (a) Solidwaste, control equipment being,-caustic/lime/chrome/mineral cryolite recovery systems (b) Solidwaste recycling and resource recovery systems 10[40] (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. 30 (xia) Life saving medical equipment, being- (a) D.C. Defibrillators for internal use and pace makers (b) Haemodialysors (c) Heart lung machine (d) Cobalt Therapy Unit (e) Colour Doppler (f) SPECT Gamma Camera (g) Vascular Angiography System including Digital Subtraction Angiography (h) Ventilator used with anaesthesia apparatus (i) Magnetic Resonance Imaging System (j) Surgical Laser (k) Ventilator other than those used with anaesthesia (l) Gamma kn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) Meters for measuring heat losses, furnace oil flow, steam flow, electric energy and power factor meters (f) Maximum demand indicator and clamp on power meters (g) Exhaust gases analyzer (h) Fuel oil pump test bench 9[40] C. Waste heat recovery equipment: (a) Economisers and feed water heaters (b) Recuperators and air pre-heaters (c) Heat pumps (d) Thermal energy wheel for high and low temperature waste heat recovery 9[40] D. Co-generation systems: (a) Back pressure pass out, controlled extraction, extraction-cum-condensing turbines for co-generation along with pressure boilers (b) Vapour absorption refrigeration systems (c) Organic ranking cycle power systems (d) Low inlet pressure small steam turbines 9[40] E. Electrical equipment: (a) Shunt capacitors and synchronous condenser systems (b) Automatic power cut-off devices (relays) mounted on individual motors (c) Automatic voltage controller (d) Power factor controller for AC motors (e) Solid state devices for controlling motor speeds (f) Thermally energy-efficient stenters (which require 800 or less kilocalories of heat to evaporate one kilogram of water) (g) Series compensation equ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the 1st day of April, 2014] (m) Any special devices including electric generators and pumps running on wind energy 5[installed on or after 1st day of April, 2014] (n) Biogas-plant and biogas-engines (o) Electrically operated vehicles including battery powered or fuel-cell powered vehicles (p) Agricultural and municipal waste conversion devices producing energy (q) Equipment for utilising ocean waste and thermal energy (r) Machinery and plant used in the manufacture of any of the above sub-items 9[40] (9) (i) Books owned by assessees carrying on a profession- (a) Books, being annual publications (b) Books, other than those covered by entry (a) above (ii) Books owned by assessees carrying on business in running lending libraries 10[40] 8[40] 10[40] IV. Ships (1) Ocean-going ships including dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes and fishing vessels with wooden hull 20 (2) Vessels ordinarily operating on inland waters, not covered by sub-item (3) below 20 (3) Vessels ordinarily operating on inland waters being speed boats [See Note 10 below this Table] 20 PART B INTANGIBLE ASSETS Kno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... combustion engine capable of propelling the boat at a speed exceeding 24 kilometers per hour in still water and so designed that when running at a speed, it will plane, i.e., its bow will rise from the water. ****************** Notes: 1. Inserted vide notification no. 10/2009 dated 19/1/2009 - Income-tax (Third Amendment) Rules, 2009 2. For the words and figures "1st day of April, 2009", the words and figures "1st day of October, 2009" substituted vide notification no. 37/2009 dated 21-4-2009 (Income-tax (Eleventh Amendment) Rules, 2009) 3. Inserted vide Notification No. 15/2012, Dated 30-3-2012 4. Substituted vide NOTIFICATION NO. 43/2014, dated 16th September, 2014, before it was read as, "3[installed on or before 31st day of March, 2012]" 5. Substituted vide NOTIFICATION NO. 43/2014, dated 16th September, 2014, before it was read as, "3[installed on or before 31st day of March, 2012]" 6. Inserted vide Not. 13/2016 - Dated 3-3-2016, w.e.f. 1st day of April 2016 7. Substituted vide Not. 103/2016 - Dated 7-11-2016 w.e.f. 1st day of April, 2017, before it as read as, "50" 8. Substituted vide Not. 103/2016 - Dated 7-11-2016 w.e.f. 1st day of A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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