Depreciation Rate Chart | Income Tax & Companies Act Rates

How to use this tool in 30 seconds

Built for real work: FY-aware half-year rule, ITC-aware cost base, CSV export, and print/PDF.

FY switcher<180 days checkCSV + Print

Pick FY + search your asset

Try common searches: UPS, CCTV, AC, Printer, Server, Router. Use category chips if you’re scanning quickly.

Use the calculator (most accurate part)

Enter basic value, GST%, choose ITC claimed, and select the put-to-use date. The tool auto-estimates the <180 days half-year effect for the selected FY.

Export / share with confidence

Use CSV for working papers (CAs love it), Print/Save PDF for filing, and copy a per-asset link for quick team sharing.

Pro tips (prevents disputes)

Peripherals trap: UPS/printers/network gear can be “computer system” or “general plant” depending on facts — keep invoices + a one-line system note.
ITC impact: if ITC is claimed, depreciation base usually excludes GST.
Use “Basis”: open any asset’s “Basis” to see why it’s mapped that way.

Quick flow

From search → calculation → export

FY-aware • ITC-aware • Audit-friendly

Search asset

Example: “UPS” → see IT rate + useful life + Basis

Select put-to-use date

Tool estimates <180 days for the chosen FY automatically

Export (CSV) or Print/PDF

Use CSV for working papers; Print/PDF for sharing or compliance notes

Income Tax

WDV rate

Companies Act

Useful life

Evidence

Basis tags

Depreciation rate chart tool

Search assets, compare rates, and estimate depreciation.

ITC Calc Regime 44ADA MSME

Depreciation Rate Chart (FY 2025-26) — Income Tax vs Companies Act

Income Tax (Sec 32, WDV blocks) vs Companies Act (Schedule II useful life; SLM approx). Edition: FY 2025-26 edition

Quick Depreciation Calculator

Pick an asset + enter invoice values + put-to-use date. We estimate first-year depreciation and closing WDV.

Asset

Basic value (₹)

GST %

ITC claimed on GST?

If yes, depreciation base usually excludes GST.

Put-to-use date

Auto estimate: Full-year likely. Hint cutoff: 04-10-2025.

Result

Asset: Residential buildings (used mainly for residential purposes)

Depreciation Base

₹1,00,000

GST: ₹18,000 • Total: ₹1,18,000

< 180 days?

Based on put-to-use → FY end

Income Tax — First year

₹5,000

Closing WDV: ₹95,000

Companies Act — SLM approx

₹1,580

Rate: ~1.58% • Useful life: 60 years

⚠️ Estimate tool. Final classification/eligibility depends on facts + documentation.

69 assets

Edition: FY 2025-26 edition

Not legal advice • Verify before filing/audit • “Half-year” is an estimate based on put-to-use → FY end

Residential buildings (used mainly for residential purposes)

Income Tax (WDV)

Half-year effective: 2.5%

Companies Act (SLM approx)

~1.58%

Life: 60 years

Basis (why these numbers)

Income Tax: Appendix I — Buildings used mainly for residential purposes (5%)

Companies Act: Schedule II — Buildings with RCC frame structure (commonly 60 years)

Confidence: high

Income Tax 5% applies if used mainly for residential purposes.

Building

Commercial / office buildings (RCC frame)

Income Tax (WDV)

10%

Half-year effective: 5%

Companies Act (SLM approx)

~1.58%

Life: 60 years

Basis (why these numbers)

Income Tax: Appendix I — Buildings other than residential (10%)

Companies Act: Schedule II — Buildings (other than factory) RCC frame (commonly 60 years)

Confidence: high

Building

Commercial / office buildings (non-RCC)

Income Tax (WDV)

10%

Half-year effective: 5%

Companies Act (SLM approx)

~3.17%

Life: 30 years

Basis (why these numbers)

Income Tax: Appendix I — Buildings other than residential (10%)

Companies Act: Schedule II — Buildings (other than factory) non-RCC (commonly 30 years)

Confidence: high

Building

Factory buildings / industrial buildings

Income Tax (WDV)

10%

Half-year effective: 5%

Companies Act (SLM approx)

~3.17%

Life: 30 years

Basis (why these numbers)

Income Tax: Appendix I — Buildings other than residential (10%)

Companies Act: Schedule II — Factory buildings (commonly 30 years)

Confidence: medium

Building

Temporary erections (wooden structures / temporary sheds)

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~31.67%

Life: 3 years

Basis (why these numbers)

Income Tax: Appendix I — Purely temporary erections such as wooden structures (40%)

Companies Act: Schedule II — Buildings: others including temporary structure (commonly 3 years)

Confidence: high

Furniture

General furniture & fittings (desks, chairs, cabinets, workstations)

Income Tax (WDV)

10%

Half-year effective: 5%

Companies Act (SLM approx)

~9.5%

Life: 10 years

Basis (why these numbers)

Income Tax: Appendix I — Furniture and fittings including electrical fittings (10%)

Companies Act: Schedule II — Furniture and fittings (commonly 10 years)

Confidence: high

Note

Furniture

Modular partitions / office interiors (capitalised)

Income Tax (WDV)

10%

Half-year effective: 5%

Companies Act (SLM approx)

~9.5%

Life: 10 years

Basis (why these numbers)

Income Tax: Often treated under building (10%) or fittings (10%) depending on facts

Companies Act: Schedule II — Component-based policy (furniture/fittings/electrical)

Confidence: low

Classification may vary between building improvement vs fittings. Keep invoices + work scope.

Furniture

Electrical fittings (wiring, lights, fans, switches, sockets)

Income Tax (WDV)

10%

Half-year effective: 5%

Companies Act (SLM approx)

~9.5%

Life: 10 years

Basis (why these numbers)

Income Tax: Appendix I — Furniture and fittings including electrical fittings (10%)

Companies Act: Schedule II — Electrical installations & equipment (commonly 10 years)

Confidence: medium

Office equipment

Photocopier / copier machine

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: high

Office equipment

Fax machine / multifunction office machine (MFP)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: high

Office equipment

Paper shredder / laminator / binding machine

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: high

Office equipment

Projector / conference AV equipment

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: medium

Office equipment

CCTV / security camera system (office use)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: medium

Office equipment

Biometric attendance / access control system

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: medium

Office equipment

Barcode scanner / label printer / POS peripherals

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: medium

Office equipment

Cash counting machine

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: medium

Office equipment

Office safe / locker

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~9.5%

Life: 10 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%)

Companies Act: Schedule II — Office equipment / furniture policy (commonly 10 years)

Confidence: low

Computers

Computers (desktops/laptops/end-user devices)

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~31.67%

Life: 3 years

Basis (why these numbers)

Income Tax: Appendix I — Computers including computer software (40%)

Companies Act: Schedule II — Computers & data processing: end-user devices (commonly 3 years)

Confidence: high

Computers

Servers (rack/tower servers)

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~15.83%

Life: 6 years

Basis (why these numbers)

Income Tax: Appendix I — Computers including computer software (40%)

Companies Act: Schedule II — Computers & data processing: servers (commonly 6 years)

Confidence: high

Note

Computers

Network equipment (routers, switches, firewalls, Wi-Fi AP)

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~15.83%

Life: 6 years

Basis (why these numbers)

Income Tax: Appendix I — Computers including software (40%) (common system classification when integral)

Companies Act: Schedule II — Computers & data processing: networks (commonly 6 years)

Confidence: medium

Often treated as part of computer network/system when integral. Keep network diagram + invoices.

Computers

NAS / storage devices (network storage / RAID)

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~15.83%

Life: 6 years

Basis (why these numbers)

Income Tax: Appendix I — Computers including software (40%) (common system classification)

Companies Act: Schedule II — Servers / networks bucket (commonly 6 years)

Confidence: medium

Note

Computers

Printers / scanners (computer peripherals)

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Computers including software (40%) (common peripheral treatment)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: medium

Classification can be fact-specific. Conservative alternative is 15% office equipment.

Note

Computers

UPS / power backup for computers

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Computers incl software (40%) (common peripheral approach)

Companies Act: Schedule II — Office equipment / electrical policy (commonly 5–10 years)

Confidence: low

Often treated as computer peripheral when dedicated to IT systems. Conservative alternative is 15%.

Computers

Monitors / displays

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Computers incl software (40%) (common peripheral approach)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: low

Computers

External HDD / SSD / backup drives

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Computers incl software (40%) (common peripheral approach)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: low

Computers

Webcam / conference camera

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Computers incl software (40%) (common peripheral approach)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: low

Computers

EPABX / telephone instruments

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: high

Note

Computers

Mobile phones / smartphones

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (conservative)

Companies Act: Schedule II — Office equipment (commonly 5 years)

Confidence: medium

Conservative: treat as 15% plant & machinery block. Aggressive “computer system” positions face scrutiny.

Note

Software

Computer software (capitalised licences)

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~31.67%

Life: 3 years

Basis (why these numbers)

Income Tax: Appendix I — Computers including computer software (40%)

Companies Act: Schedule II — Intangibles: amortisation based on useful life (policy)

Confidence: high

Income Tax commonly treats capitalised licences under “computers including software”. Companies Act: amortise per policy.

Note

Intangible

Patents / copyrights / trademarks / licences (specified)

Income Tax (WDV)

25%

Half-year effective: 12.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Specified intangible assets (25%)

Companies Act: Schedule II — Intangibles: amortisation based on useful life (policy)

Confidence: medium

Useful life varies. For Companies Act, amortisation depends on accounting policy and estimation.

Electrical

Electrical installations & equipment (panels, internal electrification)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~9.5%

Life: 10 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (if treated as equipment)

Companies Act: Schedule II — Electrical installations & equipment (commonly 10 years)

Confidence: medium

Electrical

DG set / generator

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~9.5%

Life: 10 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%)

Companies Act: Schedule II — Electrical installations & equipment (commonly 10 years) (closest mapping)

Confidence: medium

Note

Electrical

Solar power equipment (on-site)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~9.5%

Life: 10 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default)

Companies Act: Schedule II — Electrical installations & equipment (commonly 10 years) (closest mapping)

Confidence: low

Some situations may have special provisions; this tool shows a practical default.

Plant & machinery

Plant & machinery (general)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~6.33%

Life: 15 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%)

Companies Act: Schedule II — Plant & machinery (general) (commonly 15 years)

Confidence: high

Plant & machinery

Continuous process plant (CPP)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~3.8%

Life: 25 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%) (default; verify special cases)

Companies Act: Schedule II — Continuous process plant (commonly 25 years)

Confidence: medium

Plant & machinery

Air conditioner (split/central AC)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~6.33%

Life: 15 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%)

Companies Act: Schedule II — Plant & machinery (general) (closest mapping)

Confidence: medium

Plant & machinery

Refrigerator / pantry equipment (capitalised)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~6.33%

Life: 15 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%)

Companies Act: Schedule II — Plant & machinery (general) (closest mapping)

Confidence: low

Plant & machinery

Air compressor

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~6.33%

Life: 15 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%)

Companies Act: Schedule II — Plant & machinery (general) (closest mapping)

Confidence: low

Plant & machinery

Welding machine

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~6.33%

Life: 15 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%)

Companies Act: Schedule II — Plant & machinery (general) (closest mapping)

Confidence: low

Plant & machinery

Packaging / sealing / strapping machine

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~6.33%

Life: 15 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%)

Companies Act: Schedule II — Plant & machinery (general) (closest mapping)

Confidence: low

Plant & machinery

Forklift / material handling equipment

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~11.88%

Life: 8 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%) (default)

Companies Act: Schedule II — Motor vehicles / heavy equipment (closest mapping ~8 years)

Confidence: low

Plant & machinery

Elevator / lift equipment

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~6.33%

Life: 15 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%) (default)

Companies Act: Schedule II — Plant & machinery (general) (closest mapping)

Confidence: low

Note

Plant & machinery

Office fit-outs (false ceiling / civil interiors) – capitalised

Income Tax (WDV)

10%

Half-year effective: 5%

Companies Act (SLM approx)

~9.5%

Life: 10 years

Basis (why these numbers)

Income Tax: Often treated under building (10%) / fittings (10%) depending on facts

Companies Act: Schedule II — component-based policy

Confidence: low

Commonly treated under building/fittings depending on nature. Keep invoices + BOQ.

Vehicles

Motor cars (not on hire)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~11.88%

Life: 8 years

Basis (why these numbers)

Income Tax: Appendix I — Motor cars (not used on hire) (15%)

Companies Act: Schedule II — Motor cars other than those used in a business of running them on hire (8 years)

Confidence: high

Vehicles

Motor taxis / buses / lorries (used on hire)

Income Tax (WDV)

30%

Half-year effective: 15%

Companies Act (SLM approx)

~15.83%

Life: 6 years

Basis (why these numbers)

Income Tax: Appendix I — Motor taxis/buses/lorries used on hire (30%)

Companies Act: Schedule II — Motor vehicles used in a business of running them on hire (6 years)

Confidence: high

Vehicles

Motorcycles / scooters / mopeds

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~9.5%

Life: 10 years

Basis (why these numbers)

Income Tax: Appendix I — Motor vehicles / plant & machinery block (15%) (default)

Companies Act: Schedule II — Motorcycles, scooters and other mopeds (10 years)

Confidence: medium

Vehicles

Electric vehicles (EVs)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~11.88%

Life: 8 years

Basis (why these numbers)

Income Tax: Appendix I — Motor vehicles block (default) (15%)

Companies Act: Schedule II — Electrically operated vehicles (8 years)

Confidence: medium

Vehicles

Tractors / harvesters / heavy vehicles

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~11.88%

Life: 8 years

Basis (why these numbers)

Income Tax: Appendix I — Motor vehicles / plant block (15%) (default)

Companies Act: Schedule II — Tractors, harvesting combines and heavy vehicles (8 years)

Confidence: medium

Laboratory

Laboratory equipment (general)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~9.5%

Life: 10 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%)

Companies Act: Schedule II — Laboratory equipment (general) (10 years)

Confidence: high

Laboratory

Laboratory equipment (educational institutions)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%)

Companies Act: Schedule II — Laboratory equipment used in educational institutions (5 years)

Confidence: high

Hydraulic

Hydraulic works / pipelines / sluices

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~6.33%

Life: 15 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%) (default)

Companies Act: Schedule II — Hydraulic works, pipelines and sluices (15 years)

Confidence: medium

Others

Fire extinguishers & safety equipment (capitalised)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~6.33%

Life: 15 years

Basis (why these numbers)

Income Tax: Appendix I — Machinery and plant (general) (15%) (default)

Companies Act: Schedule II — Plant & machinery (general) (closest mapping)

Confidence: medium

Others

Books (annual publications)

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

~95%

Life: 1 years

Basis (why these numbers)

Income Tax: Appendix I — Books (40%) (common table entry)

Companies Act: Schedule II — Office equipment / others (policy; often expensed)

Confidence: low

Note

Others

Pollution control equipment

Income Tax (WDV)

40%

Half-year effective: 20%

Companies Act (SLM approx)

N/A

Depends on policy

Basis (why these numbers)

Income Tax: Appendix I — Special rate category (commonly 40%) (verify applicability)

Companies Act: Schedule II — Policy / plant mapping

Confidence: low

Often appears as special rate / special category depending on facts. Remember to verify applicability.

Note

Common assets

Water purifier (commercial)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Vacuum cleaner (industrial)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Weighing scale (retail)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Weighbridge / industrial weighing system

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Signage / glow sign board (capitalised)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

EPOS / billing system (hardware)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Server rack / cabinet

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

KVM switch

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Conference room TV / display

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Handheld scanner device

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Time office terminal (non-biometric)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Network printer (office)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Desktop speakers / sound system (office)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Office reception token system

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

Note

Common assets

Cabling & structured network wiring (capitalised)

Income Tax (WDV)

15%

Half-year effective: 7.5%

Companies Act (SLM approx)

~19%

Life: 5 years

Basis (why these numbers)

Income Tax: Appendix I — Plant & machinery (general) (15%) (default mapping)

Companies Act: Schedule II — Office equipment / computers bucket (5–6 years) depending on policy

Confidence: low

Practical default mapping for common office/commercial assets. Verify classification for your specific facts.

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Safety Note: Use this as an accounting/tax planning estimate. Verify asset classification, put-to-use date, ITC treatment and final depreciation claim with your accountant/CA.

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Calculators & compliance helpers.

Audit-friendlyFounder + CA readyAvoid common disputes

Quick explainers (read this once, save hours later)

These are the 3 concepts that cause most confusion: Sec 32 block (WDV), ITC impact on depreciation base, and expense vs capitalisation.

Section 32

Block of assets → WDV depreciation

60-sec read

Under Income Tax, depreciation is generally computed on a block of assets using the WDV method. That’s why this tool shows an “Income Tax rate” for the block your asset belongs to (e.g., Computers incl. software, Plant & Machinery, Buildings, Furniture & fittings).

Computers + softwarePlant & machineryBuildings

GST + ITC

ITC claimed → cost base usually excludes GST

Practical rule

A common working principle: if you claimed ITC on GST, the depreciation base usually excludes GST (to avoid double benefit). If ITC is not claimed/eligible, GST may form part of the asset cost. Eligibility and facts matter.

Quick example

₹1,00,000 + 18% GST → if ITC claimed, base ≈ ₹1,00,000; if not claimed, base ≈ ₹1,18,000.

Capex vs Opex

Expense vs capitalise

Founder trap

If a cost creates an enduring benefit (equipment, major upgrades, long-term licences), it’s often capitalised and depreciated. Routine repairs and short subscriptions are usually revenue expense. Clean classification improves audits and reduces disputes.

Major upgrade = CapexRoutine repair = Expense

Common classification traps

mobiles, UPS, printers, network gear, fit-outs/interiors. For these, the “correct” block can depend on how integral the item is to the computer system/building. Keep invoices, asset register entries, and (for IT gear) a small network/system note — your future self will thank you.

UPSPrinterRouterServerMobileInteriors

Common questions

Does Income Tax depreciation apply item-wise or block-wise?

Income Tax depreciation is generally computed block-wise (WDV). Additions and sales adjust the block, and depreciation is computed on the block rules.

When do I get only 50% depreciation (half-year rule)?

If the asset is put to use for less than 180 days in the financial year, depreciation is typically restricted to 50% for that year (practical rule). This tool estimates it from your put-to-use date and FY end.

Should depreciation base include GST?

Common approach: if ITC is claimed, depreciation base usually excludes GST to avoid double benefit. If ITC is not claimed/eligible, GST may form part of cost. Final position depends on eligibility and facts.

Are mobile phones 15% or 40%?

Conservative approach: treat mobiles as 15% (plant & machinery / office equipment). Some classify as part of a “computer system” but it can attract scrutiny—documentation matters.

Do UPS/printers/network devices get the “computer” rate?

Often yes when they are integral to the computer system/network (fact-specific). Keep invoices, asset register and system/network documentation for defensibility.

What does “Companies Act depreciation rate” mean here?

Companies Act Schedule II is useful-life based (years), not a fixed rate. This tool shows an approximate straight-line (SLM) % derived from useful life for quick comparison.

Sources & verification

This page is a practical helper. Final depreciation depends on facts, classification, and documentation. Use the “Basis” section on each asset card and verify with your CA/audit file.

Primary references (what this is based on)

Income Tax depreciation: Sec 32 + WDV blocks (rates depend on block mapping)
Companies Act: Schedule II (useful life; SLM approximation shown for comparison)
GST/ITC impact: practical cost-base logic (ITC claimed → GST usually excluded from base)

Update policy

Last reviewed: 7 May 2026. We update FY logic and asset mappings as rules/guidance evolve. For methodology notes, see Accuracy Policy.

Not legal advice • Verify before filing/audit • If something looks off, treat this as a “flag” to validate documentation.

Next steps

Common follow-ups after depreciation planning.

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Depreciation Rate Chart (Sec 32 WDV vs Schedule II)

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Depreciation rate chart tool

Quick Depreciation Calculator

Residential buildings (used mainly for residential purposes)

Commercial / office buildings (RCC frame)

Commercial / office buildings (non-RCC)

Factory buildings / industrial buildings

Temporary erections (wooden structures / temporary sheds)

General furniture & fittings (desks, chairs, cabinets, workstations)

Modular partitions / office interiors (capitalised)

Electrical fittings (wiring, lights, fans, switches, sockets)

Photocopier / copier machine

Fax machine / multifunction office machine (MFP)

Paper shredder / laminator / binding machine

Projector / conference AV equipment

CCTV / security camera system (office use)

Biometric attendance / access control system

Barcode scanner / label printer / POS peripherals

Cash counting machine

Office safe / locker

Computers (desktops/laptops/end-user devices)

Servers (rack/tower servers)

Network equipment (routers, switches, firewalls, Wi-Fi AP)

NAS / storage devices (network storage / RAID)

Printers / scanners (computer peripherals)

UPS / power backup for computers

Monitors / displays

External HDD / SSD / backup drives

Webcam / conference camera

EPABX / telephone instruments

Mobile phones / smartphones

Computer software (capitalised licences)

Patents / copyrights / trademarks / licences (specified)

Electrical installations & equipment (panels, internal electrification)

DG set / generator

Solar power equipment (on-site)

Plant & machinery (general)

Continuous process plant (CPP)

Air conditioner (split/central AC)

Refrigerator / pantry equipment (capitalised)

Air compressor

Welding machine

Packaging / sealing / strapping machine

Forklift / material handling equipment

Elevator / lift equipment

Office fit-outs (false ceiling / civil interiors) – capitalised

Motor cars (not on hire)

Motor taxis / buses / lorries (used on hire)

Motorcycles / scooters / mopeds

Electric vehicles (EVs)

Tractors / harvesters / heavy vehicles

Laboratory equipment (general)

Laboratory equipment (educational institutions)

Hydraulic works / pipelines / sluices

Fire extinguishers & safety equipment (capitalised)

Books (annual publications)

Pollution control equipment

Water purifier (commercial)

Vacuum cleaner (industrial)

Weighing scale (retail)

Weighbridge / industrial weighing system

Signage / glow sign board (capitalised)

EPOS / billing system (hardware)

Server rack / cabinet

KVM switch

Conference room TV / display

Handheld scanner device

Time office terminal (non-biometric)

Network printer (office)

Desktop speakers / sound system (office)

Office reception token system

Cabling & structured network wiring (capitalised)

Quick explainers (read this once, save hours later)

Block of assets → WDV depreciation

ITC claimed → cost base usually excludes GST

Expense vs capitalise

Common questions

Does Income Tax depreciation apply item-wise or block-wise?

When do I get only 50% depreciation (half-year rule)?