সাধারণ অবচয় ভাতার হার

Table

Sl. No.

Class of assets 

Rate (% of written down value)

(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.

Seagoing ship

1. New

5

2. Old at the time of purchase whose age is 

  (i) not more than 10 years 

10

  (ii) 10 years or more

20

7.

X-ray, electrotherapeutic and other medical equipment including its spare parts 

20

8.

Battery operated appliances and rechargeable batteries 

30

9.

Equipment used for production and display of audio-visual products 

20

10.

All types of motor vehicles except those driven on hire 

10

11.

All types of motor vehicles on hire 

20

12.

Computer hardware including printers, monitors and ancillary items 

25

13.

Professional and reference books 

25

14.

Aircraft, aeroengines and aerial photographic equipment 

30

15.

Used in making glass or plastic products or concrete pipes 

30

16.

Related to mineral oil

1. Equipment installed underground

100

2. Other above ground equipment including portable boilers, drilling rigs, wellhead tanks and rigs

25

17.

The bridge 

2

18.

Road 

2

19.

Flyover 

2

20.

Payment Runway, Taxiway 

2.5

21.

Apron, tarmac 

2.5

22.

Boarding Bridge 

10

23.

Communication and search aids and other tools 

5

24.

All such dowry resources are not mentioned in this table 

10