Reference guide
An income-tax depreciation reference anchored to the official depreciation table and utility pages from the Income Tax Department.
Official source set
Depreciation rates table
Official tax-depreciation reference page carrying the current block-wise rates.
Depreciation utility for plant and machinery
Official utility page for plant-and-machinery depreciation calculations.
Depreciation utility for other assets
Official utility page for non-plant asset depreciation calculations.
How to use this reference
- Income-tax depreciation uses block-of-assets treatment, so do not mix it with Companies Act useful-life logic.
- Use the official table first, then move to the utilities if you need a quick calculation path.
- Check half-rate conditions and asset classification before using any estimated number operationally.