TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE [See rule 5] APPENDIX I
| Block of assets | Depreciation allowance as percentage of written down value |
| 1 | 2 |
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 |
| 2) | Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below | 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 infrastructure facilities under clause (i) of subsection (4) of section 80-IA | 40 |
| 4) | Purely temporary erections such as wooden structures | 40 |
| II. FURNITURE AND FITTINGS | ||
| Furniture and fittings including electrical fittings [ See Note 5 below the Table ] | 10 | |
| III. MACHINERY AND PLANT | ||
| 1) | Machinery and plant other than those covered by sub-items (2), (3) and (8) below | 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 | 15 |
| 3) | (i) Aeroplanes
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