Reference
Depreciation Rates (Income-tax Act, WDV)
Indicative depreciation rates under the Income-tax Act.
Last updated 01 Apr 2025
| Asset | Rate (WDV) |
|---|---|
| Buildings (residential) | 5% |
| Buildings (other than residential) | 10% |
| Furniture & fittings | 10% |
| Plant & machinery (general) | 15% |
| Motor cars | 15% |
| Computers & software | 40% |
| Intangible assets | 25% |
| Books (annual publications) | 40% |
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