Depreciation Chart as per Companies Act

Depreciation chart as per Companies Act

SS : Single Shift      DS : Double Shift      TS : Triple Shift

W.D.V.: means Written Down Value ; S.L.M.: means Straight Line Method.

Broad Asset classNature of AssetsW.D.V(%)
I. Land and Building(a) Buildings (other than factory buildings) (NSED)5.001.63
I. Land and Building(b) Factory Buildings10.003.34
I. Land and Building(c) Purely Temporary Erections such as wooden structures100.00100.00
II.Plant and Machineryi. General rates applicable to;
(a)plant and machinery (not being a ship) other than continuous process plant for which no special rate has been prescribed under (ii) below
II.Plant and Machinery(b)continuous process plant, for which no special rate has been prescribed under (ii) below. (NESD)]15.335.28
II.Plant and Machinery(ii) Special rates:

1. (a) Cinematograph films-Machinery used in the production and exhibition of cinematograph films
(b)Recording equipment, reproducing equipment, developing machines, printing machines, editing machines, synchronisers and studio lights except bulbs
(c) Projecting equipment of film exhibiting concerns
II.Plant and Machinery2.Cycles20.007.07
II.Plant and Machinery3. Electrical Machinery, X-ray and electrothepeutic, apparatus and acces-sories thereto, medical, diagnostic equipments, namely, Cat-scan, Ultrasound Machines, ECG Monitors etc. (NESD)20.007.07
II.Plant and Machinery4.Juice boiling pairs (karhais) (NESD)
II.Plant and Machinery5. Motor-cars, motor cycles, scooters and other mopeds (NESD)25.899.50
II.Plant and Machinery6. Electrically operated vehicles including battery powered or fuel call powered vehicles (NESD)20.007.07
II.Plant and Machinery7. Sugarcane crushers (indigenous kolus and belans) (N.E.S.D.)20.007.07
II.Plant and Machinery8. Glass manufacturing concerns expect direct fire glass melting furnaces- Recuperative and regenerative glass melting furnaces20.0030.0040.007.0711.3116.21
II.Plant and Machinery9. Machinery used in the manufacture of electronic goods and components.15.6223.4231.235.388.4611.87
II.Plant and MachineryB. 1. Aeroplanes, Aero Engines, Simulators, Visual System and Quick Engine Change Equipment (NESD)16.205.60
II.Plant and Machinery2. Concrete pipes manufacture Moulds (NESD)30.0011.31
II.Plant and Machinery3. Drum container manufacture dies (NESD)30.0011.31
II.Plant and Machinery4. Earth-moving machinery employed in heavy construction works, such as dams, tunnels, canals, etc. (NESD)30.0011.31
II.Plant and Machinery5. Glass manufacturing concerns expect direct fire glass melting furnaces Moulds(NESD)30.0011.31
II.Plant and Machinery6. Moulds in iron foundaries (NESD)30.0011.31
II.Plant and Machinery7. Mineral oil concerns Field operations (above ground) Portable boilers drilling tools, well-head tanks, rigs, etc. (NESD)30.0011.31
II.Plant and Machinery8. Mines and quarries-Portable underground machinery and earth moving machinery used in open cast mining (NESD)30.0011.31
II.Plant and Machinery9. Motor buses and motor lorries other than those used in a business of running them on hire (NESD)30.0011.31
II.Plant and Machinery9A. Motor tractors, harvesting combines (NESD)30.0011.31
II.Plant and Machinery10. Patterns, dies and templates (NESD)30.0011.31
II.Plant and Machinery11. Ropeway structures-Ropeways, ropes and trestle sheaves and connected parts(NESD)30.0011.31
II.Plant and Machinery12. Shoe and other leather goods factories-Wooden lasts used in the manufacture of shoes.30.0045.0060.0011.3118.9629.05
II.Plant and MachineryC.1. Motor buses, motor lorries and motor taxies used in a business of running them on hire (NESD)40.0016.21
II.Plant and Machinery2. Rubber and plastic goods factories Moulds (NESD)40.0016.21
II.Plant and Machinery3. Data processing machines including computers (NESD)40.0016.21
II.Plant and Machinery4. Gas cylinders including values and regulators (NESD)40.0016.21
II.Plant and MachineryD. 1. Artificial silk manufacturing machinery wooden parts100.00100.00
II.Plant and Machinery2. Cinematograph films Bulbs of studio lights100.00100.00
II.Plant and Machinery3. Flour mills Rollers100.00100.00
II.Plant and Machinery4. Glass manufacturing concerns Direct fire glass melting furnaces100.00100.00
II.Plant and Machinery4A. Float Glass Melting Furnaces (NESD)27.0010.00
II.Plant and Machinery5. Iron and Steel industries Rolling mill rolls100.00100.00
II.Plant and Machinery6. Match factories Wooden match frames100.00100.00
II.Plant and Machinery7. Mineral oil concerns (a)- Plant used in field operations (below ground)- Distribution - returnable packages (b) Plant used in field operations (below ground) but not including assets used in field operations (distribution) - Kerbside pumps including underground tanks and fittings100.00100.00
II.Plant and Machinery8. Mines and quarries - (a) Tubs, winding ropes, haulage ropes and sand stowing pipes (b) Safety lamps100.00100.00
II.Plant and Machinery9. Salt works - Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clay material or any other similar material100.00100.00
II.Plant and Machinery10. Sugar works Rollers100.00100.00
III.Furniture and Fittings1. General rates18.106.33
III.Furniture and Fittings2. Rate for furniture and fittings used in hotels, restaurants and boarding houses, schools, colleges and other educational institutions, libraries, welfare centres, meeting halls, cinema houses, theatres and circus, and for furniture and fittings let out on hire for use on the occasion of marriages and similar functions 25.889.50
IV.Ships1.Ocean Going Ships
(i) Fishing vessels with wooden hull (NESD)
IV.Ships(ii) Dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes (NESD)19.807.00
IV.Ships(iii) Other ships (NESD)14.605.00
IV.Ships2. Vessels ordinarily operating on inland waters-
(i) Speed boats (NESD)
IV.Ships(ii) Other vessels (NESD)10.003.34


How to use above Depreciation chart as per Companies Act:

Above table is very user-friendly and provide better navigation. You can search assets in search box e.g. “furniture”, you will get depreciation rate of furniture. You can decide to show 10, 25,50 or 100 rows at a time. You can take print out or take PDF version by selecting 100 rows (for all entries) and clicking on respective option which is available at the end of post. You can sort table. Hope you will like it!

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7 comments on “Depreciation Chart as per Companies Act
  1. RK.MURTHY says:

    what is the rate of depreciation for AIR POLLUTION MACHINERY FOR THE YEAR 2013-14

  2. sujay gawade says:

    Plzzzz provide depreciation rate for the following assets as per companies act 2013

    Fire Extinguisher
    Locker Box
    Landline Phone

  3. D.JEEVITHA says:


  4. Chandrashekhar H Mavintop says:

    I have a factory with plant and machineries installation completed in july 2012. The plant and machineries are worth 1.50 crores. They have been hardly used for three weeks only upto aug
    2012.Please let me know the depreciation of the plant and machineries if the same has been used for a mere three weeks only.

  5. Chandrashekhar H Mavintop says:

    please let me know the depreciation of plant and machineries which have not been utilised for more than one month.

  6. Jawahar Lal Mehta says:

    Depreciation chart for the F.Y. 2013-14 in Income Tax Act

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