Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
20 Jul 19 Filing of GSTR-3B for the month of June, 2019
20 Jul 19 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of June 2019
20 Jul 19 GST Return for NRI OIDAR service provider for the month of June 2019 (GSTR 5A)
30 Jul 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of June 19
30 Jul 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of June 19
31 Jul 19 Filing of GSTR-1 for the quarter Apr-Jun, 19 , whose turnover < 1.5 cr
31 Jul 19 Quarterly statement of TDS deposited for the quarter ending June 30, 2019
07 Aug 19 Payment of TDS of July 2019 (For Govt deductors paying through challan)
11 Aug 19 Filing of GSTR-1 for the month of July, 2019 , whose turnover > 1.5cr
13 Aug 19 Filing of GSTR-6 for input service distributor for the month of July 2019
14 Aug 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of June, 2019.
14 Aug 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of June, 2019
15 Aug 19 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2019
15 Aug 19 P.F Payment
15 Aug 19 ESIC Payments
15 Aug 19 furnishing of Form 24G by an office of Government where TDS for m/o July 19 has been paid without production of a challan
20 Aug 19 Filing of GSTR-3B for the month of July, 2019
20 Aug 19 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of July 2019
20 Aug 19 GST Return for NRI OIDAR service provider for the month of July 2019 (GSTR 5A)
30 Aug 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of July 19
30 Aug 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of July 19
07 Sep 19 Payment of TDS of August 2019 (For Govt deductors paying through challan)
11 Sep 19 Filing of GSTR-1 for the month of August, 2019 , whose turnover > 1.5cr
13 Sep 19 Filing of GSTR-6 for input service distributor for the month of August 2019
14 Sep 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of July, 2019.
14 Sep 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of July, 2019
15 Sep 19 P.F Payment
15 Sep 19 ESIC Payments
15 Sep 19 furnishing of Form 24G by an office of Government where TDS for m/o Aug 19 has been paid without production of a challan
20 Sep 19 Filing of GSTR-3B for the month of August, 2019
20 Sep 19 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of August 2019
20 Sep 19 GST Return for NRI OIDAR service provider for the month of August 2019 (GSTR 5A)
30 Sep 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of August 19
30 Sep 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of August 19
30 Sep 19 Audit report under section 44AB for the assessment year 2019-20 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2019).
30 Sep 19 Annual return of income for the assessment year 2019-20 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) wor
07 Oct 19 Payment of TDS of September 2019 (For Govt deductors paying through challan)
11 Oct 19 Filing of GSTR-1 for the month of Sep, 2019 , whose turnover > 1.5cr
13 Oct 19 Filing of GSTR-6 for input service distributor for the month of Sep 2019
15 Oct 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of August, 2019.
15 Oct 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of August, 2019
15 Oct 19 P.F Payment
15 Oct 19 ESIC Payments
15 Oct 19 Submission of Forms No.15G, 15H,27C for the quarter ending 30th Sep, 2019
15 Oct 19 furnishing of Form 24G by an office of Government where TDS for m/o Sep 19 has been paid without production of a challan
18 Oct 19 Filing of GSTR-4 for the quarter Jul-Sep 2019
10 Jul 19
Govt continuously taking Measures to Enhance Technology backbone of Income Tax Dept: Minister Anurag Singh Thakur
NRIs residential status comes under I-T lens
Multimodal Transport May Expect GST Rate Cut: Amendments That Will Benefit 500 Ports
09 Jul 19
Government Eyeing Direct Taxes to Cover Up the Stumbling GST Collections
Breather for exporters as Centre to pay ITC refund for State GST
Centre Has Lowered Its GST Target, but Is It Still Too Ambitious?
Excise duty on cigarette: Brokerages positive on ITC but await GST rate changes
08 Jul 19
Real Estate Needs Clarification on GST Rates for Commercial JDA
Budget 2019: Luxury Carmakers Demand Reduction In GST Rates
07 Jul 19
Items not declared? You can still pay GST
04 Jul 19
Advisory for new GST Return system
In GST Council dominated by BJP ministers, moves afoot to get Minister Krishna Byre Gowda back on board
Haryana Adds Over 2 Lakh New Registrations Under GST
Budget 2019: SIAM Asks Budget Council To Reduce GST Rates And Incentivise R&D Expenses
03 Jul 19
Need comprehensive paper on GST: Amit Mitra
GST collection dips, govt to crack down on tax evaders
Government issues warning against fake GST invoices
Only 60 Percent of Taxpayers File GSTR-3B Form
02 Jul 19
GST may become two-tier tax with merger of 12%, 18% slabs: Arun Jaitley
Budget 2019: Expecting broad-mindedness in the broad-based GST
GST rates distortionary, procedures complicated: Bengal FM Amit Mitra
GST collections fall below ?1 trillion for first time in FY20
01 Jul 19
ITR eFiling: These details will be pre-filled in ITR-1 by Income Tax Department
The Moneycontrol Show | Budget Expectations, GST, Market Strategies
Govt should stop terming luxury cars sin goods, reduce GST burden: JLR
Opinion | Mitigating tax evasion under GST
28 Jun 19
RBI releases Financial Benchmark Administrators (Reserve Bank) Directions, 2019 under section 45 W of the RBI Act, 1934
Registration process under GST linked with SPICe-AGILE form of MCA
GST Department to Bring Risk Score for Taxpayers
GST intelligence arm unearthed Rs 300 cr evasion in 6 mths
27 Jun 19
GST audit for small assessees to be desk-based
Entities Identified On Basis Of Risk Parameters To Face GST Audit
Budget 2019: Three major changes that can be made to GST
Soon, GST taxpayers will get risk scores
26 Jun 19
Income tax trouble for Cognizant; HC upholds Rs 2,500 crore demand
Income Tax Department issues ?64,700 Cr Refund in Current Fiscal, says FM Nirmala Sitharaman
Government to Levy GST on Inter-State Office Services
Companies may soon have to pay GST on inter-state office services like HR
25 Jun 19
GST Council to consider reducing tax on electric vehicles: Anurag Thakur
Inter-state office services to come under GST net
Major Decisions Pending Even After 35th GST Council Meet
Waiving Rs 80 crore GST can boost financial inclusion
Cross charges: GST to be based on services provided by HO to branch in another State
Auto industry seeks GST cuts from Budget 2019-20  
GST Council: Control raj mindset
GST Council to consider reducing tax on electric vehicles
24 Jun 19
GST Council meeting: First meet under new FM approves annual return date extension
GST profiteering: Government to build case with proof
Lacklustre meet: on GST Council meet
23 Jun 19
Suppliers beware! GST Commissioners can monitor and sting
GST: Govt Marks More Than 5K Exporters Risky Claiming Illegal Claims
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Rates Of Depreciation Under The Income Tax Act

TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE [See rule 5] APPENDIX I

Block of assets Depreciation allowance as percentage of written down value
1 2

PART A TANGIBLE ASSETS

I. BUILDING [See Notes 1 to 4 below the Table ]
1) Buildings which are used mainly for residential purposes except hotels and boarding houses 5
2) Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below 10
3) Buildings acquired on or after the 1st day of September, 2002 for installing machinery and plant forming part of water supply project or water treatment system and which is put to use for the purpose of business of providing infrastructure facilities under clause (i) of subsection (4) of section 80-IA 100
4) Purely temporary erections such as wooden structures 100
II. FURNITURE AND FITTINGS
  Furniture and fittings including electrical fittings [ See Note 5 below the Table ] 10
III. MACHINERY AND PLANT
1) Machinery and plant other than those covered by sub-items (2), (3) and (8) below 15
2) Motor cars, other than those used in a business of running them on hire, acquired or put to use on or after the 1st day of April, 1990 15
3) (i) Aeroplanes - Aeroengines 40
(ii) Motor buses, motor lorries and motor taxis used in a business of running them on hire 30
(iii) Commercial vehicle which is acquired by the assessee on or after the 1st day of October, 1998, but before the 1st day of April, 1999 and is put to use for any period before the 1st day of April, 1999 for the purposes of
business or profession in accordance with the third proviso to clause (ii) of sub-section (1) of section 32
[ See Note 6 below the Table ]
40
(iv) New commercial vehicle which is acquired on or after the 1st day of October, 1998, but before the 1st day of April, 1999 in replacement of condemned vehicle of over 15 years of age and is put to use for any period
before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third
proviso to clause (ii) of sub-section (1) of section 32 [ See Note 6 below the Table ]
60
(v) New commercial vehicle which is acquired on or after the 1st day of April, 1999 but before the 1st day of April, 2000 in replacement of condemned vehicle of over 15 years of age and is put to use before the 1st day of April, 2000 for the purposes of business or profession in accordance with the second proviso to clause (ii) of
sub-section (1) of section 32 [ See Note 6 below the Table ]
60
(vi) New commercial vehicle which is acquired on or after the 1st day of April, 2001 but before the 1st day of April, 2002 and is put to use before the 1st day of April, 2002 for the purposes of business or profession [ See Note 6 below the Table ] 50
(via)New commercial vehicle which is acquired on or after the 1st day of January, 2009 but before the 1st day of October, 2009 and is put to use before the 1st day of October, 2009 for the purposes of business or profession [ See Note 6 below the Table ] 50
(vii) Moulds used in rubber and plastic goods factories 30

(viii) Air pollution control equipment, being -

  • Electrostatic precipitation systems
  • Felt-filter systems
  • Dust collector systems
  • Scrubber-counter current/venturi/packedbed/cyclonic scrubbers
  • Ash handling system and evacuation system
100
(ix) Water pollution control equipment, being -

(a) Mechanical screen systems
(b) Aerated detritus chambers (including air compressor)
(c) Mechanically skimmed oil and grease removal systems
(d) Chemical feed systems and flash mixing equipment
(e) Mechanical flocculators and mechanical reactors
(f) Diffused air/mechanically aerated activated sludge systems
(g) Aerated lagoon systems
(h) Biofilters
(i) Methane-recovery anaerobic digester systems
(j) Air floatation systems
(k) Air/steam stripping systems
(l) Urea Hydrolysis systems
(m) Marine outfall systems
(n) Centrifuge for dewatering sludge
(o) Rotating biological contractor or bio-disc
(p) Ion exchange resin column
(q) Activated carbon column
100
(x) (a) Solidwaste, control equipments being, - caustic/lime/chrome/ mineral/cryolite recovery system
(b) Solidwaste recycling and resource recovery systems
100

(xi) Machinery and plant, used in semi-conductor industry covering all integrated circuits (ICs) (excluding hybrid integrated circuits) ranging from small scale integration (SSI) to large scale integration/very large scale integration (LSI/VLSI) as also discrete semi-conductor devices such as diodes, transistors, thyristors, triacs, etc., other than those covered by entries (viii), (ix) and (x) of this sub-item and sub-item (8) below.

30

(xia) Life Saving medical equipment being-
(a) D.C.Defibrillators for internal use and pace makers.
(b) Haemodialysors.
(c) Heart lung machine.
(d) Cobalt therapy unit.
(e) Colour Doppler.
(f) Spect Gamma Camera.
(g) Vascular Angiography System including Digital subtraction Angiography.
(h) Ventilator used with anaesthesia apparatus.
(i) Magnetic Resonance Imaging System
(j) Surgical Laser.
(k) Ventilator other than those used with anaesthesia
(l) Gamma knife.
(m) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for chemotherapy.
(n) Fibreoptic endoscopes including Paediatric resectoscope/audit resectoscope Peritoneoscopes, Arthoscope, Microaryngoscope, Fibresoptic Flexible Nasal Pharyngo, Video Laryngo Bronchoscope, fibreoptic Flaxible Laryngo Bronchoscope, Video Laryngo Bronchoscope and Video Oescophago Gastroscope, Stroboscope, Fibreoptic Flexible oesophago Gastroscope.
(o) Laparoscope (single incision)

40
4) Containers made of glass or plastic used as re-fills 50
5) Computers including computer software [ See note 7 below the Table ] 60
6) Machinery and plant, used in weaving, processing and garment sector of textile industry, which is purchased under TUFS on or after the 1st day of April, 2001 but before the 1st day of April, 2004 and is put to use before the 1st day of April, 2004
[ See Note 8 below the Table ]
50
7) Machinery and plant, acquired and installed on or after the 1st day of September, 2002 in a water supply project or a water treatment system and which is put to use for the purpose of business of providing infrastructure facility under clause (i) of sub-section (4) of section 80-IA [ See Notes 4 and 9 below the Table] 100
8) (i) Wooden parts used in artificial silk manufacturing machinery 100
(ii) Cinematograph films - bulbs of studio lights 100
(iii) Match factories - Wooden match frames 100
(iv) Mines and quarries:
(a) Tubs, winding ropes, haulage ropes and sand stowing pipes
(b) Safety lamps
100
(v) Salt works - Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clayey material or any other similar material 100
(vi) Flour mills - Rollers 80
(vii) Iron and steel industry - Rolling mill rolls 80
(viii) Sugar works - Rollers 80
(ix) Energy saving devices, being-
A. Specialised boilers and furnaces:
(a) Ignifluid/fluidized bed boilers
(b) Flameless furnaces and continuous pusher type furnaces
(c) Fluidized bed type heat treatment furnaces
(d) High efficiency boilers (thermal efficiency higher than75 per
cent in case of coal fired and 80 per cent in case of oil/gas
fired boilers)
80

B. Instrumentation and monitoring system for monitoring energy
flows:
(a) Automatic electrical load monitoring systems
(b) Digital heat loss meters
(c) Micro-processor based control systems
(d) Infra-red thermography
(e) Meters for measuring heat losses, furnace oil flow, steam flow, electric

energy and power factor meters
(f) Maximum demand indicator and clamp on power meters
(g) Exhaust gases analyser
(h) Fuel oil pump test bench
80

C. Waste heat recovery equipment:
(a) Economisers and feed water heaters
(b) Recuperators and air pre-heaters
(c) Heat pumps

(d) Thermal energy wheel for high and low temperature waste
heat recovery
80
D. Co-generation systems:
(a) Back pressure pass out, controlled extraction, extractioncum-
condensing turbines for co-generation along with pressure boilers
(b) Vapour absorption refrigeration systems
(c) Organic rankine cycle power systems
(d) Low inlet pressure small steam turbines
80

E. Electrical equipment:
(a) Shunt capacitors and synchronous condenser systems
(b) Automatic power cut off devices (relays) mounted on individual motors
(c) Automatic voltage controller
(d) Power factor controller for AC motors
(e) Solid state devices for controlling motor speeds
(f) Thermally energy-efficient stenters (which require 800 or less
kilocalories of heat to evaporate one kilogram of water)
(g) Series compensation equipment
(h) Flexible AC Transmission (FACT) devices - Thyristor controlled
series compensation equipment
(i) Time of Day (TOD) energy meters
(j) Equipment to establish transmission highways for National 
Power Grid to facilitate transfer of surplus power of one
region to the deficient region

(k) Remote terminal units/intelligent electronic devices,  computer hardware/software, router/bridges, other required equipment and associated communication systems for supervisory control and data acquisition systems, energy management systems and distribution management systems for power transmission systems

(l) Special energy meters for Availability Based Tariff (ABT)
80
F. Burners:
(a) 0 to 10 per cent excess air burners
(b) Emulsion burners
(c) Burners using air with high pre-heat temperature (above 300°C)
80
G. Other equipment:
(a) Wet air oxidation equipment for recovery of chemicals and
heat
(b) Mechanical vapour recompressors
(c) Thin film evaporators
(d) Automatic micro-processor based load demand controllers
(e) Coal based producer gas plants
(f) Fluid drives and fluid couplings
(g) Turbo charges/super-charges
(h) Sealed radiation sources for radiation processing plants

80
(x) Gas cylinders including valves and regulators 60
(xi) Glass manufacturing concerns - Direct fire glass melting furnaces 60
(xii) Mineral oil concerns:
(a) Plant used in field operations (above ground) distribution -
Returnable packages
(b) Plant used in field operations (below ground), but not
including kerbside pumps including under ground tanks and
fittings used in field operations (distribution) by mineral oil
concerns
(c) Oil wells not covered in clauses (a) and (b)

60






15

(xiii) Renewal energy devices being -
(a) Flat plate solar collectors
(b) Concentrating and pipe type solar collectors
(c) Solar cookers
(d) Solar water heaters and systems
(e) Air/gas/fluid heating systems
(f) Solar crop drivers and systems
(g) Solar refrigeration, cold storages and air conditioning systems
(h) Solar steels and desalination systems
(i) Solar power generating systems
(j) Solar pumps based on solar-thermal and solar-photovoltaic conversion
(k) Solar-photovoltaic modules and panels for water pumping
and other applications

(l) Wind mills and any specially designed devices which run on wind mills installed on or after 1st day of April, 2014

(m) Any special devices including electric generators and pumps running on wind energy installed on or after 1st day of April, 2014

(n) Biogas-plant and biogas-engines
(o) Electrically operated vehicles including battery powered or
fuel-cell powered vehicles
(p) Agricultural and municipal waste conversion devices producing energy
(q) Equipment for utilising ocean waste and thermal energy
(r) Machinery and plant used in the manufacture of any of the
above sub-items.

80
9) i) Books owned by assessees carrying on a profession -
(a) Books, being annual publications
(b) Books, other than those covered by entry (a) above
100

60
ii) Books owned by assessees carrying on business in running lending libraries 100
IV. SHIPS
1) Ocean-going ships including dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes and fishing vessels with wooden hull 20
2) Vessels ordinarily operating on inland waters, not covered by sub-item (3) below 20
3) Vessels ordinarily operating on inland waters being speed boats [ See Note 10 below the Table] 20

PART B INTANGIBLE ASSETS

Know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature 25
Notes:

1. "Buildings" include roads, bridges, culverts, wells and tubewells.

2. A building shall be deemed to be a building used mainly for residential purposes, if the built-up floor area thereof used for residential purposes is not less than sixty-six and two-third per cent of its total built up floor area and shall include any such building in the factory premises.

3. In respect of any structure or work by way of renovation or improvement in or in relation to a building referred to in Explanation 1 of clause (ii) of sub-section (1) of section 32, the percentage to be applied will be the percentage specified against sub-item (1) or (2) of item I as may be appropriate to the class of building in or in relation to which the renovation or improvement is effected. Where the structure is constructed or the work is done by way of extension of any such building, the percentage to be applied would be such percentage as would be appropriate, as if the structure or work constituted a separate building.

4. Water treatment system includes system for desalinisation, demineralisation and purification of water.

5. "Electrical fittings" include electrical wiring, switches, sockets, other fittings and fans, etc.

6. "Commercial vehicle" means "heavy goods vehicle", "heavy passenger motor vehicle", "light motor vehicle", "medium goods vehicle" and "medium passenger motor vehicle" but does not include "maxi-cab", "motor-cab", "tractor" and "road-roller". The expressions "heavy goods vehicle", "heavy passenger motor vehicle", "light motor vehicle", "medium goods vehicle", "medium passenger motor vehicle", "maxi-cab", "motor-cab", "tractor" and "roadroller" shall have the meanings respectively as assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988).

7. "Computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device.

8. "TUFS" means Technology Upgradation Fund Scheme announced by the Government of Indiain the form of a Resolution of the Ministry of Textiles vide No.28/1/99-CTI of 31.3.1999.

9. Machinery and plant includes pipes needed for delivery from the source of supply of raw water to the plant and from the plant to the storage facility.

10. "Speed boat" means a motor boat driven by a high speed internal combustion engine capable of propelling the boat at a speed exceeding 24 kilometres per hour in still water and so designed that when running at a speed, it will plane, i.e., its bow will rise from the water.