Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Description of Asset
I
Buildings [NESD]
Building (other than factory buildings) RCC Frame
Building (other than factory buildings) other than RCC Frame
Structure
Factory buildings
Fences, wells, tube wells
Other (including temporary structure, etc.)
TABLE
USE
LIFE
OF
FUL
60
30
30
5
3
30
10
5
3
15
8
13
13
13
8
(iii)
Plant and Machinery used in mines and quarries Portable
underground machinery and earth moving machinery used in open
cast mining
(iv)
Plant
and
Machinery
used
in
Telecommunications [NESD]
1.Towers
2
Telecom transceivers, switching centres, transmission and
other network equipment
3
Telecom - Ducts, Cables and optical fibre
4
Satellites
(v)
Plant and Machinery used in exploration,
production and refining oil and gas [NESD]
1. Refineries
2
Oil and gas assets (including wells), processing plant and
facilities
3
Petrochemical Plant
4
Storage tanks and related equipment
5
Pipelines
6
Drilling Rig
7
Field operations (above ground) Portable boilers, drilling
tools, well-head tanks, etc.
8
Loggers
10
18
13
18
18
25
25
25
25
30
30
8
8
(vi)
Plant and Machinery used in generation,
transmission and distribution of power [NESD]
1.Thermal / Gas / Combined Cycle Power generation plant
2
Hydro Power Generation Plant
3
Nuclear Power Generation Plant
40
40
40
4
5
6
7
8
40
22
35
30
30
(vi)
Plant and Machinery used in generation,
transmission and distribution of power [NESD]
1
Sinter Plant
2
Blast Furnace
20
20
3
4
5
Coke Ovens
Rolling mill in steel plant
Basic Oxygen Furnace Converter
20
20
25
in
medical
40
40
40
40
40
40
40
30
30
30
30
25
25
and
13
15
(x)
Plant and Machinery used in manufacture of
pharmaceuticals and chemicals [NESD]
1
Reactors
2
Distillation Columns
3
Drying equipments / Centrifuges and Decanters
4
Vessel / Storage tanks
(xi)
Plant and Machinery used in civil construction
1
Concreting, Crushing, Piling Equipments and Road Making
Equipments
2
Heavy Lift Equipments
- Cranes with capacity more than 100 tons
- Cranes with capacity less than 100 tons
3
Transmission line, Tunnelling Equipments [NESD]
20
20
20
20
12
20
15
10
4
Earth-moving equipments
5
Others including Material Handling / Pipeline / Welding
Equipments [NESD]
12
(xii)
15
V
Furniture and fittings [NESD]
(a) General furniture and fittings
(b) Furniture and fittings used in hotels, restaurants and boarding
houses, schools, colleges and other education institutions, libraries,
welfare centres, meeting halls, cinema houses, theatres and
circuses and furniture and fittings let out on hire for used on
occasion of marriages and similar functions
VI Motor Vehicles [NESD]
(a) Motor cycles, scooters and other mopeds
(b) Motor buses, motor lorries, motor cars and motor taxies used in
a business of running them on hire
(c) Motor buses, motor lorries, motor cars and motor taxies other
than those used in a business of running them on
(d) Motor tractors, harvesting combines and heavy vehicles
(e) Electrically operated vehicles including battery powered
or fuel cell powered vehicles
VII Ships [NESD]
(a) Ocean-going ships
(i)
Bulk Carriers and liner vessels
(ii)
Crude tankers, product carriers and easy chemical
carriers with or without conventional
(iii)
Chemicals and Acid Carriers
1
With Stainless steel tanks
2
With other tanks
(iv)
Liquefied gas carriers
(v)
Conventional large passenger vessels which are used for
cruise purpose also
(vi)
Coastal service ships of all categories
(vii) Offshore supply and support vessels
(viii) Catamarans and other high speed passenger for ships or boats
(ix)
Drill ships
(x)
Hovercrafts
(xi)
Fishing vessels with wooden hull
10
10
6
8
8
8
25
20
25
20
30
30
30
20
20
25
15
10
14
13
28
20
15
5
6
3
10
5
XIV Electrical Installations and Equipment [NESD]
10
XV
15
Date
of Actual Cost of Accumulated
purchase
of asset
Depreciation
exsiting
31.03.2015
asset/date
of
new
asset
purchase
Temperature-Scanner-Qlt
Total
01-Apr-11
04-Jun-12
07-Nov-12
26-Nov-12
02-Dec-12
26-Mar-15
600,000
3,592,906
255,956
1,891,596
304,795
26,578
6,671,831
1,014,293
401,250
3,105,277
221,851
1,640,091
264,298
24,772
5,657,537.58
15
15
15
15
15
15
30,000
179,645
12,798
94,580
15,240
1,329
Depreciation Working on SLM Basis on Office Equipment for F.Y. 2015-16 based on Principles laid down in Schedule II of Compan
5,543
Projector
27-Apr-11
36,000
5
30,457
1,800
3,788
Camera
02-May-11
24,745
5
20,957
1,237
1,623
Camera
07-Jun-11
11,051
5
9,428
553
1,932
Nido Hand Pallet Truck
13-Aug-11
14,288
5
12,356
714
7,041
6 KVA UPS System
27-Jan-12
66,250
5
59,209
3,313
4,282
3KVA Home UPS & 150AH 12
05-Mar-12
43,463
5
39,181
2,173
1,832
Luminous 150ah 12v It50030-Jun-12
22,000
5
20,168
1,100
1,681
Plustek S400 Scanner
30-Oct-12
24,938
5
23,257
1,247
1,838
Inverter for Delhi W/h
08-Aug-12
23,500
5
21,662
1,175
30-Apr-14
226,710
5
scaffording Tower
226,710
11,336
6,400
5
Micro tek 1550va home UPS- 28-Apr-14
6,400
320
Total
499,345
Source- www.taxguru.in
29,560
469,785
Depreciation Working on SLM Basis on Computers (Desktops and Laptops) for F.Y. 2015-16 based on Principles laid down in Sch
Computers
08-Jul-14
49,000
3
49,000
2,450
20-Jul-14
39,000
3
39,000
1,950
25-Jul-14
49,000
3
49,000
2,450
05-May-14
44,500
3
44,500
2,225
10-Apr-14
53,500
3
53,500
2,675
12-Mar-15
73,500
3
73,500
3,675
02-Feb-15
59,220
3
59,220
2,961
12-Feb-15
249,480
3
249,480
12,474
21-Feb-15
20,790
3
20,790
1,040
23-Feb-15
59,220
3
59,220
2,961
11-Mar-15
41,580
3
41,580
2,079
18-Mar-15
130,200
3
130,200
6,510
04-Nov-14
22,050
3
22,050
1,103
Total
891,040
375,004
82,946
285,257
137,834
72,377
17,252
9,137
7,264
23,722
96,825
28,197
16,399
8,197
891,040
Source- www.taxguru.in
Total
09-Feb-11
09-Feb-11
09-Feb-11
09-Feb-11
08-Jun-11
30-Jan-12
22-Feb-12
29-Feb-12
07-Mar-12
26-Jun-12
27-Jun-12
20-Aug-12
21-Jan-13
22-Apr-14
16-Mar-15
19,118
33,936
8,200
2,040
84,474
150,372
25,313
211,658
1,118,216
47,840
68,500
76,810
48,150
15,450
23,500
01-Apr-09
3,116,191
6,210,179
6,254
11,101
2,682
668
25,603
38,545
6,375
53,014
278,548
10,886
15,574
16,663
9,025
1,822
2,493
1,570,162
2,427,720
Source- www.taxguru.in
12,864
22,835
5,518
1,372
58,871
111,827
18,938
158,644
839,668
36,954
52,926
60,147
39,125
13,628
21,007
1,546,029
3,782,459
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
956
1,697
410
102
4,224
7,519
1,266
10,583
55,911
2,392
3,425
3,841
2,408
773
1,175
155,810
3/31/2015
3/31/2016
4
3
2
2
2
-
Asset
used Depreciation
during
the rate
year ( In days
11
12
13
13
13
15
365
365
365
365
365
365
337.50
2,402.37
165.84
1,221.02
196.51
15.63
365
365
365
365
365
365
365
365
365
365
365
267.52
181.76
74.99
85.15
306.34
191.87
84.77
85.19
86.95
430.75
12.16
Depreciation
Amount
33,750
240,237
16,584
122,102
19,651
1,563
Net block
367,500
2,865,039
205,266
1,517,988
244,647
23,209
433,888
5,223,650
26,752
18,176
7,499
8,515
30,634
19,187
8,477
8,519
8,695
43,075
1,216
3,706
2,781
1,929
3,841
28,575
19,994
11,691
14,738
12,967
183,635
5,184
1
1
1
1
2
2
2
3
2
5
5
180,746
Source- www.taxguru.in
289,039
3
3
3
3
3
3
3
3
3
3
3
3
3
365
365
365
365
365
365
365
365
365
365
365
365
365
155.17
123.50
155.17
140.92
169.42
232.75
187.53
790.02
65.84
187.53
131.67
412.30
69.83
365
365
365
365
365
365
365
365
365
365
365
365
365
398.01
88.03
302.76
146.29
76.82
18.31
9.70
7.71
25.21
102.91
29.97
17.43
7.53
15,517
12,350
15,517
14,092
16,942
23,275
18,753
79,002
6,584
18,753
13,167
41,230
6,983
33,483
26,650
33,483
30,408
36,558
50,225
40,467
170,478
14,207
40,467
28,413
88,970
15,068
282,163
608,877
39,801
8,803
30,276
14,629
7,682
1,831
970
771
2,521
10,291
2,997
1,743
753
213,286
47,176
162,242
78,394
41,164
9,812
5,196
4,132
13,440
54,859
15,975
9,291
4,069
6
6
6
6
6
6
6
6
6
6
6
6
6
Source- www.taxguru.in
4
4
4
4
4
3
3
3
3
3
3
3
2
6
6
6
6
6
6
7
7
7
7
7
7
7
8
10
10
4
365
365
365
365
365
365
365
365
365
365
365
365
365
365
365
365
20.32
36.07
8.72
2.17
88.34
152.66
25.63
214.11
1,130.27
47.75
68.36
76.20
47.01
12.86
19.83
3,475.55
2,032
3,607
872
217
8,834
15,266
2,563
21,411
113,027
4,775
6,836
7,620
4,701
1,286
1,983
347,555
665,652
Source- www.taxguru.in
10,832
19,228
4,646
1,155
50,037
96,561
16,375
137,233
726,641
32,179
46,090
52,527
34,424
12,342
19,024
1,198,474
3,116,807
Sr. No.
Class of Asset
Cost of Purchase
Accumulated
Carrying Amount
Depreciation upto (Opening WDV as
31.03.2015
on 01.04.2015
Plant &
1 Machinery
6,671,831
1,014,293
5,657,538
Furniture &
Fittings
2 (General)
6,210,179
2,427,720
3,782,459
Office
3 Equipment
499,345
29,560
469,785
Computers
4 (Desktops)
891,040
Total
14,272,395
3,471,573
891,040
10,800,821
Additon
after
(1/4/2014)
Depreciation
Amount
for F.Y. 2014-15
Carrying
amount as on
01.04.2015
Amount to
be retained
earnings
433,888
5,223,650
665,652
3,116,807
180,746
289,039
282,163
608,877
1,562,448
9,238,374