Depreciation Rates for FY 2025-26 Under Income Tax Act

Part A Tangible Assets Building 1 Buildings used primarily for residential reasons (excluding boarding houses and hotels) 5%   2 Buildings apart from those used primarily for residential reasons and not covered by subitems 1 (above) and 3 (below) 10%   3 Buildings procured on or after September 1, 2002, for installing plant and machinery forming part of water treatment system or water supply project and which is used for the purpose of business of providing infrastructure facilities under clause (i) of subsection (4) of section 80-IA 40%   4 Purely temporary erections like wooden structures 40% Furniture and fittings   Furniture and fittings including electrical fittings 10% Plant and machinery 1 Plant and machinery excluding those covered by sub-items (2), (3) and (8) below 15%   2 Motor cars, excluding those used in a business of running them on hire, procured or put to use on or after April 1, 1990 15%   3 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, Aero Engines 40%   3(ii) (a) Motor taxis, motor buses and motor lorries used in a business of running them on hire 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%   3(iii) Commercial vehicle which is procured by the assessee on or after October 1, 1998, but before April 1, 1999, and is used for any period of time prior to April 1, 1999, for the purpose of profession or business in agreement with the third proviso to clause (ii) of sub-section (1) of section 32 40%   3(iv) New commercial vehicle procured on or after October 1, 1998, but prior to April 1, 1999, in replacement of condemned vehicle of more than 15 years of age and is used for any period of time prior to April 1, 1999, for the purpose of business or profession in agreement with the third proviso to clause (ii) of sub-section (1) of section 32 40%   3(v) New commercial vehicle procured on or after April 1, 1999, but before April 1, 2000, in replacement of condemned vehicle of more than 15 years of age and is put to use prior to April 1, 2000, for the purposes of profession or business in agreement with the second proviso to clause (ii) of sub-section (1) of section 32 40%   3(vi) New commercial vehicle procured on or after April 1, 2001, but before April 1, 2002, and is put to use before April 1, 2002, for the purpose of profession or business 40%     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] 40%   3(vii) Moulds used in plastic and rubber goods factories 30%   3(viii) Air pollution control equipment 40%     Felt-filer system 40%     Electrostatic precipitation systems 40%     Scrubber 40%     Counter current / packed bed / venture / cyclonic scrubbers 40%     Dust collector systems 40%     Evacuation system and ash handling system 40%   3(ix) Water pollution control equipment 40%     Aerated detritus chambers (including air compressor) 40%     Mechanical screen systems 40%     Mechanically skimmed grease and oil removal systems 40%     Flash mixing equipment and chemical feed systems 40%     Mechanical reactors and mechanical flocculators 40%     Mechanically aerated activated sludge / diffused air systems 40%     Biofilters 40%     Aerated lagoon systems 40%     Air floatation systems 40%     Methane 40%     recovery anaerobic digester systems 40%     Steam/air stripping systems 40%     Marine outfall systems 40%     Urea Hydrolysis systems 40%     Activated carbon column 40%     Bio 40%     Disc or rotating biological contractor 40%     Marine outfall systems 40%     Ion exchange resin column 40%     Centrifuge for dewatering sludge 40%   3(x) (a) Solid waste, control equipment Cryolite / mineral / lime / caustic / chrome recovery system (b) Resource recovery and solid waste recycling systems 40%   3(xi) Plant and machinery used in semiconductor industry covering all integrated circuits (ICs) (not including hybrid integrated circuits) ranging from small scale integration (SSI) to large scale integration / very large scale integration (LSI/VLSI) as also discrete semiconductor devices like diodes, triacs, thyristors, transistors, etc., except those covered by entries (viii), (ix), (x) of this sub-item and sub-item (8) below 30%   3(xi)a Life Saving medical equipment 40%     D.C Defibrillators for pacemakers and internal use 40%     Colour Doppler 40%     Haemodialysis 40%     Cobalt therapy unit 40%     Vascular Angiography System including Digital subtraction Angiography 40%     Heart lung machine 40%     Spect Gamma Camera 40%     Magnetic Resonance Imaging System 40%     Ventilator used with anaesthesia apparatus 40%     Ventilator except those used with anaesthesia 40%     Surgical laser 40%     Gamma knife 40%     Fibre optic endoscopes including audit resectoscope/paediatric resectoscope, arthoscope, peritoneoscopes, fibreoptic flexible nasal pharyngo, microaryngoscope, video laryngo, fiberoptic flexible laryngo bronchoscope. 40%     Bronchoscope, video oescophago gastroscope, video oescopghago bronchoscope, fibreoptic flexible oesophago gastroscope 40%   4 Containers made of plastic or glass used as refills 40%   5 Computers including computer software 40%   6 Plant and machinery, used in processing, weaving and garment sector of textile industry, which is bought under TUFS on or after April 1, 2001, but prior to April 1, 2004, and is put to use prior to April 1, 2004 40%   7 Plant and machinery procured and installed on or after September 1, 2002, in a water treatment system or a water supply project and put to use for the purpose of business of providing infrastructure facility under clause (i) of sub-section (4) of section 80-IA 40%   8 1. Wooden parts used in artificial silk manufacturing machinery 40%     2. Match factories, wooden match frames 40%     3. Cinematograph films, bulbs of studio lights 40%     4. Salt works, condensers, reservoirs, salt pans, etc., made of clayey, sandy or earthy material or any other similar material 40%     5. Quarries and mines 40%     Sand stowing pipes, winding ropes, tubs and haulage ropes 40%     Safety lamps 40%     6. Flour mills, rollers 40%     7. Sugar works, rollers 40%     8. Steel and iron industry, rolling mill rolls 40%     9. Energy saving devices 40%     (A) Furnaces and specialised boilers 40%     (i) Fluidized bed boilers / ignifluid 40%     (ii) Continuous pusher type furnaces and flameless furnaces 40%     (iii) High efficiency boilers 40%     (iv) Fluidized bed type heat treatment 40%     (B) Instrumentation and monitoring system for monitoring energy flows 40%     (i) Digital heat loss meters 40%     (ii) Automatic electrical load monitoring systems 40%     (iii) Infrared thermography 40%     (iv) Microprocessor based control systems 40%     (v) Meters for measuring heat losses, steam flow, furnace oil flow, power factor and electric energy meters 40%     (vi) Exhaust gas analysers 40%     (vii) Maximum demand indicator and clamp on power meters 40%     (viii) Fuel oil pump test bench 40%     (C) Waste heat recovery equipment 40%     (i) Air pre-heaters and recuperators 40%     (ii) Feed water heaters and economisers 40%     (iii) Thermal energy wheel for low and high temperature heat recovery 40%     (iv) Heat pumps 40%     (D) Co-generation systems 40%     (i) Controlled extraction, back pressure pass out, extraction cum condensing turbines for cogeneration along with pressure boilers 40%     (ii) Organic rankine cycle power systems 40%     (iii) Vapour absorption refrigeration systems 40%     (iv) Low inlet pressure small steam turbines 40%     (E) Electrical equipment 40%     (i) Synchronous condenser systems and shunt capacitors 40%     (ii) Relays (automatic power cut off devices) 40%     (iii) Power factor controller for AC motors 40%     (iv) Automatic voltage controller 40%     (v) Solid state devices for controlling motor speeds 40%     (vi) FACT (Flexible AC Transmission) devices, Thyristor controlled series compensation equipment 40%     (vii) Thermally energy-efficient stenters 40%     (viii) Series compensation equipment 40%     (ix) TOD (Time of Day) energy meters 40%     (x) Intelligent electronic devices/remote terminal units, computer software/hardware, bridges/router, other required equipment and associated communication systems for data acquisition systems and supervisory control, distribution management systems and energy management systems for power transmission systems 40%     (xi) Special energy meters for ABT (Availability Based Tariff) 40%     (F) Burners 40%     (i) Zero to ten per cent excess air burners 40%     (ii) Burners using air with high preheat temperature (above 300 degrees Celsius) 40%     (iii) Emulsion burners 40%     (G) Other equipment 40%     (i) Mechanical vapour recompressors 40%     (ii) Wet air oxidation equipment for recovery of heat and chemicals 40%     (iii) Automatic microprocessor based load demand controllers 40%     (iv) Thin film evaporators 40%     (v) Fluid couplings and fluid drives 40%     (vi) Coal based producer gas plants 40%     (vii) Super-charges/turbo charges 40%     (viii) Sealed radiation sources for radiation processing plants 40%     10. Gas cylinders including regulators and valves 40%     11. Glass manufacturing concerns, Direct fire glass melting furnaces 40%     12. Mineral oil concerns 40%     (i) Plant used in field operations (above ground) distribution, returnable packages 40%     (ii) Plant used in field operations (below ground), but not including kerbside pumps including fittings and tanks used in field operations (distribution) by mineral oil concerns 40%     (iii) Oil wells not covered in (i) and (ii) above 15%     13. Renewable energy devices 40%     (i) Pipe type and concentrating solar collectors 40%     (ii) Flat plate solar collectors 40%     (iii) Solar cookers 40%     (iv) Air/fluid/gas heating systems 40%     (v) Solar water heaters and systems 40%     (vi) Solar crop drivers and systems 40%     (vii) Solar steels and desalination systems 40%     (viii) Solar refrigeration, air conditioning systems and cold storages 40%     (ix) Solar pumps based on solar-photovoltaic and solar-thermal conversion 40%     (x) Solar power generating systems 40%     (xi) Solar-photovoltaic panels and modules for water pumping and other applications 40%     14. Wind mills and any other specially designed devices that operate on wind mills (installed on or after April 1, 2014) 40%     15. Any special devices including electric pumps and generators operating on wind energy (installed on or after April 1, 2014) 40%     16. Books owned by assessees carrying on a profession 40%     (i) Books, being annual publications 40%     (ii) Books, excluding those covered by entry (i) above 40%     (iii) Books owned by assessees carrying on business in running lending libraries 40% Ships 4(i) Ocean-going ships including tugs, survey launches, dredgers, barges and other similar ships used primarily for dredging purposes and sighing vessels with wooden hull 20%   4(ii) Vessels ordinarily operating on inland waters, not covered by sub-item (iii) below 20%   4 (iii) Vessels ordinarily operating on inland waters being speed boats 20% Part B Intangible Assets     Franchise, trademark, patents, license, copyright, know-how or other commercial or business rights of similar nature 25%