RATES OF DEPRECIATION UNDER THE INCOME
RATES OF DEPRECIATION UNDER THE INCOME TAX ACT 2002 for installing machinery and plant forming part of water supply project or water treatment system and which is put to use for the purpose of business of providing infrastructure facilities under clause (i) of subsection (4) of section 80IA : 100: 4) Purely temporary erections such as wooden structures : 100: II. FURNITURE AND FITTINGS