| Particulars | Income Tax % WDV AY 06-07 onward |
Companies Act % WDV single shift |
Companies Act % SLM Single shift |
|---|---|---|---|
| Computer Hardware & Software | 60% | 40% | 16.21% |
| Plant & Machinery | 15% | 13.91% | 4.75% |
| Furniture & Fixtures | 10% | 18.10% | 6.33% |
| Cars & Vehicles | 15% | 25.89% | 9.50% |
| Building – Non Residential | 10% | 10% | 3.34% |
| Building - Residential | 5% | 5% | 1.63% |
| Books owned by Professionals 1.Annual Publications 2.Other than above |
100% 60% |
--- | --- |
| Books owned by assesse for lending library | 100% | --- | --- |
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