{"id":33275,"date":"2026-09-29T01:26:22","date_gmt":"2026-09-28T19:56:22","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=33275"},"modified":"2026-09-29T01:31:11","modified_gmt":"2026-09-28T20:01:11","slug":"depreciation-rate-chart-income-tax-act-1961","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/depreciation-rate-chart-income-tax-act-1961\/","title":{"rendered":"Depreciation Rate Chart (Income-tax Act, 1961)"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6abaccef5ab5a\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6abaccef5ab5a\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/depreciation-rate-chart-income-tax-act-1961\/#Depreciation_Rate_Chart_Income-tax_Act_1961\" title=\"Depreciation Rate Chart (Income-tax Act, 1961)\">Depreciation Rate Chart (Income-tax Act, 1961)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/depreciation-rate-chart-income-tax-act-1961\/#Half-Year_Rule\" title=\"Half-Year Rule\">Half-Year Rule<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/depreciation-rate-chart-income-tax-act-1961\/#Quick_Examples\" title=\"Quick Examples\">Quick Examples<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33276\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-08_18-45-46.jpg\" alt=\"Depreciation Rate Chart (Income-tax Act, 1961)\" width=\"1024\" height=\"1280\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-08_18-45-46.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-08_18-45-46-240x300.jpg 240w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-08_18-45-46-819x1024.jpg 819w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-08_18-45-46-768x960.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-08_18-45-46-800x1000.jpg 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Depreciation_Rate_Chart_Income-tax_Act_1961\"><\/span><span style=\"color: #000080;\">Depreciation Rate Chart (Income-tax Act, 1961)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\"><em>(As shown in the above applicable from FY 2025-26 onwards on WDV basis)<\/em><\/span><\/p>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 399px;\" width=\"748\">\n<tbody>\n<tr>\n<th>Asset \/ Block<\/th>\n<th>Depreciation Rate<\/th>\n<\/tr>\n<tr>\n<td>Residential Building<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Other Buildings<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>Temporary Wooden Structures<\/td>\n<td>40%<\/td>\n<\/tr>\n<tr>\n<td>Furniture &amp; Fittings<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>General Plant &amp; Machinery<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>Motor Cars<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>Motor Buses, Lorries &amp; Taxis Used on Hire<\/td>\n<td>30%<\/td>\n<\/tr>\n<tr>\n<td>Computers &amp; Computer Software<\/td>\n<td>40%<\/td>\n<\/tr>\n<tr>\n<td>Books Owned by Professionals<\/td>\n<td>40%<\/td>\n<\/tr>\n<tr>\n<td>Books Used in Lending Business<\/td>\n<td>40%<\/td>\n<\/tr>\n<tr>\n<td>Intangible Assets*<\/td>\n<td>25%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Notes : <span style=\"font-size: 16px;\">Depreciation is allowed on the <\/span><strong style=\"font-size: 16px;\">Written Down Value (WDV)<\/strong><span style=\"font-size: 16px;\"> method under the Income-tax Act.\u00a0<\/span><em style=\"font-size: 16px;\">Intangible Assets<\/em><span style=\"font-size: 16px;\"> generally include\u00a0<\/span><span style=\"font-size: 16px;\">Know-how,\u00a0<\/span><span style=\"font-size: 16px;\">Patents,\u00a0<\/span><span style=\"font-size: 16px;\">Copyrights,\u00a0<\/span><span style=\"font-size: 16px;\">Trademarks,\u00a0<\/span><span style=\"font-size: 16px;\">Licences and\u00a0<\/span><span style=\"font-size: 16px;\">Franchises<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Half-Year_Rule\"><\/span><span style=\"color: #000080;\">Half-Year Rule<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If an asset is put to use for less than 180 days during the financial year, only 50% of the applicable depreciation rate can be claimed in that year.<\/p>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 246px;\" width=\"660\">\n<tbody>\n<tr>\n<th><span style=\"color: #000080;\">Normal Rate<\/span><\/th>\n<th><span style=\"color: #000080;\">Rate if Used for Less than 180 Days<\/span><\/th>\n<\/tr>\n<tr>\n<td>5%<\/td>\n<td>2.5%<\/td>\n<\/tr>\n<tr>\n<td>10%<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>15%<\/td>\n<td>7.5%<\/td>\n<\/tr>\n<tr>\n<td>25%<\/td>\n<td>12.5%<\/td>\n<\/tr>\n<tr>\n<td>30%<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>40%<\/td>\n<td>20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Quick_Examples\"><\/span><span style=\"color: #000080;\">Quick Examples<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 249px;\" width=\"812\">\n<tbody>\n<tr>\n<th><span style=\"color: #000080;\">Asset<\/span><\/th>\n<th><span style=\"color: #000080;\">Cost (INR )<\/span><\/th>\n<th><span style=\"color: #000080;\">Rate<\/span><\/th>\n<th><span style=\"color: #000080;\">Full-Year Depreciation (\u20b9)<\/span><\/th>\n<\/tr>\n<tr>\n<td>Office Building<\/td>\n<td>10,00,000<\/td>\n<td>10%<\/td>\n<td>1,00,000<\/td>\n<\/tr>\n<tr>\n<td>Furniture<\/td>\n<td>5,00,000<\/td>\n<td>10%<\/td>\n<td>50,000<\/td>\n<\/tr>\n<tr>\n<td>Computer<\/td>\n<td>1,00,000<\/td>\n<td>40%<\/td>\n<td>40,000<\/td>\n<\/tr>\n<tr>\n<td>Motor Car<\/td>\n<td>8,00,000<\/td>\n<td>15%<\/td>\n<td>1,20,000<\/td>\n<\/tr>\n<tr>\n<td>Intangible Asset<\/td>\n<td>4,00,000<\/td>\n<td>25%<\/td>\n<td>1,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Important: Here we are a simplified reminder chart. For tax audit and return filing purposes, always refer to Appendix I of the Income-tax Rules and check for any special depreciation rates applicable to specific industries or assets. here under you can find the\u00a0<a href=\"https:\/\/carajput.com\/archives\/complete-depreciation-rate-chart-income-tax-act-1961.pdf\">Complete Depreciation Rate Chart (Income-tax Act, 1961)<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Depreciation Rate Chart (Income-tax Act, 1961) (As shown in the above applicable from FY 2025-26 onwards on WDV basis) Asset \/ Block Depreciation Rate Residential Building 5% Other Buildings 10% Temporary Wooden Structures 40% Furniture &amp; Fittings 10% General Plant &amp; Machinery 15% Motor Cars 15% Motor Buses, Lorries &amp; Taxis Used on Hire 30% &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33275"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=33275"}],"version-history":[{"count":4,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33275\/revisions"}],"predecessor-version":[{"id":33280,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33275\/revisions\/33280"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=33275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=33275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=33275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}