| Calculate Depreciation on Plant & Machinery (Schedule DPM)
Calculate Depreciation on Other Assets (1) - Land & Building (Schedule DOA)
Calculate Depreciation on Other Assets (2) - Furniture & Fittings, Intangible assets & Ships (Schedule DOA)
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| 1 | Block of assets | Plant and Machinery
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| 2 | Rate | 15% | 30% | 40%
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| (i) | (ii) | (iii)
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| 3(a) | Written down value on the first day of previous year | | |
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| 3(b) | Written down value on the first day of previous year, of those block of assets which were eligible for depreciation @ 50%, 60% or 80% as per the old Table | | |
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| 4 | Additions for a period of 180 days or more in the previous year | | |
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| 5 | Consideration or other realization during the previous year out of 3 or 4 | | |
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| 6 | Amount on which depreciation at full rate to be allowed (3(a) + 3(b) + 4 -5) (enter 0, if result is negative) | | |
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| 7 | Additions for a period of less than 180 days in the previous year | | |
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| 8 | Consideration or other realizations during the year out of 7 | | |
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| 9 | Amount on which depreciation at half rate to be allowed (7 - 8) (enter 0, if result is negative) | | |
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| 10 | Depreciation on 6 at full rate | | |
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| 11 | Depreciation on 9 at half rate | | |
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| 12 | Additional depreciation, if any, on 4 | | |
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| 13 | Additional depreciation, if any, on 7 | | |
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| 14 | Additional depreciation relating to immediately preceding year on asset put to use for less than 180 days | | |
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| 15 | Total depreciation (10+11+12+13+14) | | |
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| 16 | Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15) | | |
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| 17 | Net aggregate depreciation (15-16) | | |
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| 18 | Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 17) | | |
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| 19 | Expenditure incurred in connection with transfer of asset/ assets | | |
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| 20 | Capital gains/ loss under section 50 (5 + 8 -3(a) - 3(b) - 4 -7 -19) (enter negative only, if block ceases to exist)
(The calculator will show -ve value, presuming the block has ceased to exist. You can change it to '0') | | |
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| 21 | Written down value on the last day of previous year* (6+ 9 -15) (enter 0, if result is negative) | | |
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| 1 | Block of assets | Land | Building (not including land)
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|---|
| 2 | Rate | Nil | 5% | 10% | 40%
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| (i) | (ii) | (iii) | (iv)
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| 3 | Written down value on the first day of previous year | | | |
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| 4 | Additions for a period of 180 days or more in the previous year | | | |
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| 5 | Consideration or other realization during the previous year out of 3 or 4 | | |
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| 6 | Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) | | |
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| 7 | Additions for a period of less than 180 days in the previous year | | |
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| 8 | Consideration or other realizations during the year out of 7 | | |
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| 9 | Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) | | |
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| 10 | Depreciation on 6 at full rate | | |
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| 11 | Depreciation on 9 at half rate | | |
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| 12 | Total depreciation (10+11) | | |
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| 13 | Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) | | |
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| 14 | Net aggregate depreciation (12-13) | | |
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| 15 | Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) | | |
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| 16 | Expenditure incurred in connection with transfer of asset/ assets | | |
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| 17 | Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist)
(The calculator will show -ve value, presuming the block has ceased to exist. You can change it to '0') | | |
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| 18 | Written down value on the last day of previous year (6+ 9 -12) (enter 0 if result is negative) | | | |
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| 1 | Block of assets | Furniture & Fittings | Intangible Assets | Ships
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|---|
| 2 | Rate | 10% | 25% | 30%
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| (i) | (ii) | (iii)
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| 3 | Written down value on the first day of previous year | | |
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| 4 | Additions for a period of 180 days or more in the previous year | | |
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| 5 | Consideration or other realization during the previous year out of 3 or 4 | | |
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| 6 | Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) | | |
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| 7 | Additions for a period of less than 180 days in the previous year | | |
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| 8 | Consideration or other realizations during the year out of 7 | | |
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| 9 | Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) | | |
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| 10 | Depreciation on 6 at full rate | | |
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| 11 | Depreciation on 9 at half rate | | |
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| 12 | Total depreciation (10+11) | | |
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| 13 | Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) | | |
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| 14 | Net aggregate depreciation (12-13) | | |
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| 15 | Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) | | |
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| 16 | Expenditure incurred in connection with transfer of asset/ assets | | |
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| 17 | Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist)
(The calculator will show -ve value, presuming the block has ceased to exist. You can change it to '0') | | |
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| 18 | Written down value on the first day of previous year | | | |