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# ITR Schedule DPM and DOA Calculator

## Calculation of Depreciation for ITR Schedule DPM and DOA

1 Block of assets Plant and Machinery 1 Block of assets Land 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) 2 Rate 15% 30% 40% (i) (ii) (iii) 3(a) Written down value on the first day of previous year 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 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3(a) + 3(b) + 4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7 - 8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Additional depreciation, if any, on 4 13 Additional depreciation, if any, on 7 14 Additional depreciation relating to immediately preceding year on asset put to use for less than 180 days 15 Total depreciation (10+11+12+13+14) 16 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15) 17 Net aggregate depreciation (15-16) 18 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 17) 19 Expenditure incurred in connection with transfer of asset/ assets 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') 21 Written down value on the last day of previous year* (6+ 9 -15) (enter 0, if result is negative) 2 Rate Nil 5% 10% 40% (i) (ii) (iii) (iv) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Total depreciation (10+11) 13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) 14 Net aggregate depreciation (12-13) 15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) 16 Expenditure incurred in connection with transfer of asset/ assets 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') 18 Written down value on the last day of previous year (6+ 9 -12) (enter 0 if result is negative) 2 Rate 10% 25% 30% (i) (ii) (iii) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Total depreciation (10+11) 13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) 14 Net aggregate depreciation (12-13) 15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) 16 Expenditure incurred in connection with transfer of asset/ assets 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') 18 Written down value on the first day of previous year

## Straight Line Method

Year Enter Value of Asset Enter Depreciation Rate First year Second year Third year Fourth year Fifth year Sixth year Seventh year Eighth year Ninth year Tenth year

## Written Down Value Method

Year Depreciation for the Year Enter Value of Asset Enter Depreciation Rate Select Depreciation rate for the First Year Full Rate Half Rate First year Second year Third year Fourth year Fifth year Sixth year Seventh year Eighth year Ninth year Tenth year