(a) Buildings (other than factory buildings) RCC Frame Structure
60 Years
(b) Buildings (other than factory buildings) other than RCC Frame Structure
30 Years
(c) Factory buildings
30 Years
(d) Fences, wells, tube wells
5 Years<
(e) Others (including temporary structure, etc.)
3 Years
II. Plant and Machinery
(a) Plant and Machinery other than continuous process plant not covered under specific industries
15 Years
III. Furniture and fittings
(i) General furniture and fittings
10 Years
(ii) Furniture and fittings used in hotels, restaurants and boarding houses, schools, colleges and other educational institutions, libraries; welfare centres; meeting halls, cinema houses; theatres and circuses; and furniture and fittings let out on hire for use on the occasion of marriages and similar functions.
8 Years
IV. Motor Vehicles
1. Motor cycles, scooters and other mopeds
10 Years
2. Motor buses, motor lorries, motor cars and motor taxies used in a business of running them on hire
6 Years
3. Motor buses, motor lorries and motor cars other than those used in a business of running them on hire
8 Years
4. Motor tractors, harvesting combines and heavy vehicles
8 Years
5. Electrically operated vehicles including battery powered or fuel cell powered vehicles
8 Years
V. Office equipment
5 Years
VI. Computers and data processing units
(i) Servers and networks
6 Years
(ii) End user devices, such as, desktops, laptops, etc.
