সাধারণ অবচয় ভাতার হার

(1)

(2)

(3)

1.

Building (unless otherwise specified in this table)

5

2.

Factory Building

10

3.

Furniture and Fittings

10

4.

Office Equipment

10

5.

Machinery, Plant, and Equipment (unless otherwise specified in this table)

10

6.

Ocean-going Ships

(a) New

5

(b) Used, at the time of purchase, whose age is—

       (i) Not more than 10 years

10

       (ii) More than 10 years

20

7.

X-ray, Electrotherapeutic, and other Medical Equipment including spare parts

20

8.

Battery-operated Apparatus and Rechargeable Batteries

30

9.

Equipment used for the production and exhibition of Audio-Visual Products

20

10.

All types of Motor Vehicles except those used for hire

10

11.

All types of Motor Vehicles used for hire

20

12.

Computer Hardware including Printers, Monitors, and Accessories

25

13.

Professional and Reference Books

25

14.

Aircraft, Aero-engines, and Aerial Photographic Equipment

30

15.

Molds used for manufacturing Glass or Plastic Products or Concrete Pipes

30

16.

Mineral Oil-related

(a) Equipment installed underground

100

(b) Portable Boilers, Drilling Equipment, Wellhead Tanks, Rigs, and other equipment installed above ground

25

17.

Bridges

2

18.

Roads

2

19.

Flyovers

2

20.

Pavement Runway, Taxiway

2.5

21.

Apron, Tarmac

2.5

22.

Boarding Bridge

10

23.

Communication and Navigation Aids and other Equipment

5

24.

All tangible assets not mentioned in this table

10%