Ready ReferenceDepreciation rate finder

176 of 176 shown
WDV rate

Both appendices to rule 25, with the block-of-assets hierarchy the printed rule arranges them under — because the same words recur under different blocks at different rates, so the block is part of the answer, not a heading.

The rate is not the whole computation. These are the rates prescribed by rule 25 and its appendices. Whether the asset was put to use for less than 180 days, whether additional depreciation is available, and which block the asset falls in are questions the section decides — start here, then read rule 25 and the notes at the foot of Appendix I.

Appendix I — Depreciation on written-down value

rule 25(1) 138 of 138 rates  ·  % of written-down value
PART A — TANGIBLE ASSETS
I.Building [See Notes 1 to 4 below]
2.
Building
1.Buildings which are used mainly for residential purposes except hotels and boarding houses
5%
3.
Building
2.Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below
10%
4.
Building
3.Buildings 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 section 80-IA(4)(i) of the Income-tax Act, 1961
40%
5.
Building
4Purely temporary erections such as wooden structures
40%
IIFurniture and fittings
7.
Furniture and fittings including electrical fittings [See Note 5 below]
10%
IIIMachinery and Plant
9.
Machinery and Plant
1.Machinery and plant other than those covered by sub-items (2), (3) and (8) below:
15%
10.
Machinery and Plant
2 (i)Motor cars, other than those used in a business of running them on hire, except those covered under entry (ii) acquired on or after the 1st April, 1990;
15%
11.
Machinery and Plant
(ii)Motor cars, other than those used in a business of running them on hire, acquired on or after the 23rd August, 2019 but before the 1st April, 2020 and is put to use before the 1st April, 2020.
30%
12.
Machinery and Plant
3 (i)Aeroplanes - Aeroengines
40%
13.
Machinery and Plant
(ii)Motor buses, motor lorries and motor taxis used in a business of running them on hire.
30%
14.
Machinery and Plant
(iii)Motor buses, motor lorries and motor taxis used in a business of running them on hire, acquired on or after the 23rd August, 2019 but before the 1st April, 2020 and is put to use before the 1st April, 2020.
45%
15.
Machinery and Plant
(iv)New commercial vehicle which is acquired on or after the 1st January, 2009 but before the 1st October, 2009 and is put to use before the 1st October, 2009 for the purposes of business or profession [See Note 6 below]
40%
16.
Machinery and Plant
(v)Moulds used in rubber and plastic goods factories
30%
(vi)Air pollution control equipment, being—
18.
Machinery and Plant›Air pollution control equipment, being—
(a)Electrostatic precipitation systems
40%
19.
Machinery and Plant›Air pollution control equipment, being—
(b)Felt-filter systems
40%
20.
Machinery and Plant›Air pollution control equipment, being—
(c)Dust collector systems
40%
21.
Machinery and Plant›Air pollution control equipment, being—
(d)Scrubber-counter current/venturi/packed bed/cyclonic scrubbers
40%
22.
Machinery and Plant›Air pollution control equipment, being—
(e)Ash handling system and evacuation system
40%
(vii)Water pollution control equipment, being—
24.
Machinery and Plant›Water pollution control equipment, being—
(a)Mechanical screen systems
40%
25.
Machinery and Plant›Water pollution control equipment, being—
(b)Aerated detritus chambers (including air compressor)
40%
26.
Machinery and Plant›Water pollution control equipment, being—
(c)Mechanically skimmed oil and grease removal systems
40%
27.
Machinery and Plant›Water pollution control equipment, being—
(d)Chemical feed systems and flash mixing equipment
40%
28.
Machinery and Plant›Water pollution control equipment, being—
(e)Mechanical flocculators and mechanical reactors
40%
29.
Machinery and Plant›Water pollution control equipment, being—
(f)Diffused air/mechanically aerated activated sludge systems
40%
30.
Machinery and Plant›Water pollution control equipment, being—
(g)Aerated lagoon systems
40%
31.
Machinery and Plant›Water pollution control equipment, being—
(h)Biofilters
40%
32.
Machinery and Plant›Water pollution control equipment, being—
(i)Methane-recovery anaerobic digester systems
40%
33.
Machinery and Plant›Water pollution control equipment, being—
(j)Air flotation systems
40%
34.
Machinery and Plant›Water pollution control equipment, being—
(k)Air/steam stripping systems
40%
35.
Machinery and Plant›Water pollution control equipment, being—
(l)Urea Hydrolysis systems
40%
36.
Machinery and Plant›Water pollution control equipment, being—
(m)Marine outfall systems
40%
37.
Machinery and Plant›Water pollution control equipment, being—
(n)Centrifuge for dewatering sludge
40%
38.
Machinery and Plant›Water pollution control equipment, being—
(o)Rotating biological contractor or bio-disc
40%
39.
Machinery and Plant›Water pollution control equipment, being—
(p)Ion exchange resin column
40%
40.
Machinery and Plant›Water pollution control equipment, being—
(q)Activated carbon column
40%
41.
Machinery and Plant
(viii) (a)Solid waste, control equipment being - caustic/lime/ chrome/mineral/cryolite recovery systems
40%
42.
Machinery and Plant
(b)Solid waste recycling and resource recovery systems
40%
43.
Machinery and Plant
(ix)Machinery and plant, used in semi-conductor industry covering all Integrated Circuits (ICs) (excluding hybrid integrated circuits) ranging from Small Scale Integration (SSI) to Large Scale Integration/Very Large Scale Integration (LSI/VLSI) as also discrete semi-conductor devices such as diodes, transistors, thyristors, triacs, etc., other than those covered by entries (iv), (v) and (vi) of this sub-item and sub- item (7) below.
30%
(x)Life saving medical equipment, being—
45.
Machinery and Plant›Life saving medical equipment, being—
(a)D.C. Defibrillators for internal use and pace makers
40%
46.
Machinery and Plant›Life saving medical equipment, being—
(b)Heamodialysors
40%
47.
Machinery and Plant›Life saving medical equipment, being—
(c)Heart lung machine
40%
48.
Machinery and Plant›Life saving medical equipment, being—
(d)Cobalt Therapy Unit
40%
49.
Machinery and Plant›Life saving medical equipment, being—
(e)Colour Doppler
40%
50.
Machinery and Plant›Life saving medical equipment, being—
(f)SPECT Gamma Camera
40%
51.
Machinery and Plant›Life saving medical equipment, being—
(g)Vascular Angiography System including Digital Subtraction Angiography
40%
52.
Machinery and Plant›Life saving medical equipment, being—
(h)Ventilator used with anaesthesia apparatus
40%
53.
Machinery and Plant›Life saving medical equipment, being—
(i)Magnetic Resonance Imaging System
40%
54.
Machinery and Plant›Life saving medical equipment, being—
(j)Surgical Laser
40%
55.
Machinery and Plant›Life saving medical equipment, being—
(k)Ventilator other than those used with anaesthesia
40%
56.
Machinery and Plant›Life saving medical equipment, being—
(l)Gamma knife
40%
57.
Machinery and Plant›Life saving medical equipment, being—
(m)Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for chemotherapy
40%
58.
Machinery and Plant›Life saving medical equipment, being—
(n)Fibre optic endoscopes including, Paediatric resectoscope/audit resectoscope, Peritoneoscopes, Arthoscope, Microlaryngoscope, Fibreoptic Flexible Nasal Pharyngo Bronchoscope, Fibreoptic Flexible Laryngo Bronchoscope, Video Laryngo Bronchoscope and Video Oesophago Gastroscope, Stroboscope, Fibreoptic Flexible Oesophago Gastroscope
40%
59.
Machinery and Plant›Life saving medical equipment, being—
(o)Laparoscope (single incision)
40%
60.
Machinery and Plant
4Containers made of glass or plastic used as re-fills
40%
61.
Machinery and Plant
5Computers including computer software (See Note 7 below)
40%
62.
Machinery and Plant
6Machinery and plant, acquired and installed on or after the 1st September, 2002 in a water supply project or a water treatment system and which is put to use for the purpose of business of providing infrastructure facility under clause (i) of sub-section (4) of section 80-IA of the Income-tax Act, 1961 [See Notes 4 and 8 below]
40%
63.
Machinery and Plant
7 (i)Wooden parts used in artificial silk manufacturing machinery
40%
64.
Machinery and Plant
(ii)Cinematograph films - bulbs of studio lights
40%
65.
Machinery and Plant
(iii)Match factories - Wooden match frames
40%
(iv)Mines and quarries
67.
Machinery and Plant›Mines and quarries
(a)Tubs winding ropes, haulage ropes and sand stowing pipes
40%
68.
Machinery and Plant›Mines and quarries
(b)Safety lamps
40%
69.
Machinery and Plant
(v)Salt works - Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clayey material or any other similar material
40%
70.
Machinery and Plant
(vi)Flour mills – Rollers
40%
71.
Machinery and Plant
(vii)Iron and steel industry - Rolling mill rolls
40%
72.
Machinery and Plant
(viii)Sugar works – Rollers
40%
(ix)Energy saving devices, being—
A.Specialised boilers and furnaces:
75.
Machinery and Plant›Energy saving devices, being—›Specialised boilers and furnaces
(a)Ignifluid/fluidized bed boilers
40%
76.
Machinery and Plant›Energy saving devices, being—›Specialised boilers and furnaces
(b)Flameless furnaces and continuous pusher type furnaces
40%
77.
Machinery and Plant›Energy saving devices, being—›Specialised boilers and furnaces
(c)Fluidized bed type heat treatment furnaces
40%
78.
Machinery and Plant›Energy saving devices, being—›Specialised boilers and furnaces
(d)High efficiency boilers (thermal efficiency higher than 75 per cent in case of coal fired and 80 per cent in case of oil/gas fired boilers)
40%
B.Instrumentation and monitoring system for monitoring energy flows :
80.
Machinery and Plant›Energy saving devices, being—›Instrumentation and monitoring system for monitoring energy flows
(a)Automatic electrical load monitoring systems
40%
81.
Machinery and Plant›Energy saving devices, being—›Instrumentation and monitoring system for monitoring energy flows
(b)Digital heat loss meters
40%
82.
Machinery and Plant›Energy saving devices, being—›Instrumentation and monitoring system for monitoring energy flows
(c)Micro-processor based control systems
40%
83.
Machinery and Plant›Energy saving devices, being—›Instrumentation and monitoring system for monitoring energy flows
(d)Infra-red thermography
40%
84.
Machinery and Plant›Energy saving devices, being—›Instrumentation and monitoring system for monitoring energy flows
(e)Meters for measuring heat losses, furnace oil flow, steam flow, electric energy and power factor meters
40%
85.
Machinery and Plant›Energy saving devices, being—›Instrumentation and monitoring system for monitoring energy flows
(f)Maximum demand indicator and clamp on power meters
40%
86.
Machinery and Plant›Energy saving devices, being—›Instrumentation and monitoring system for monitoring energy flows
(g)Exhaust gases analyzer
40%
87.
Machinery and Plant›Energy saving devices, being—›Instrumentation and monitoring system for monitoring energy flows
(h)Fuel oil pump test bench
40%
C.Waste heat recovery equipment:
89.
Machinery and Plant›Energy saving devices, being—›Waste heat recovery equipment
(a)Economisers and feed water heaters
40%
90.
Machinery and Plant›Energy saving devices, being—›Waste heat recovery equipment
(b)Recuperators and air pre-heaters
40%
91.
Machinery and Plant›Energy saving devices, being—›Waste heat recovery equipment
(c)Heat pumps
40%
92.
Machinery and Plant›Energy saving devices, being—›Waste heat recovery equipment
(d)Thermal energy wheel for high and low temperature waste heat recovery
40%
D.Co-generation systems:
94.
Machinery and Plant›Energy saving devices, being—›Co-generation systems
(a)Back pressure pass out, controlled extraction, extraction-cum-condensing turbines for co- generation along with pressure boilers
40%
95.
Machinery and Plant›Energy saving devices, being—›Co-generation systems
(b)Vapour absorption refrigeration systems
40%
96.
Machinery and Plant›Energy saving devices, being—›Co-generation systems
(c)Organic rankine cycle power systems
40%
97.
Machinery and Plant›Energy saving devices, being—›Co-generation systems
(d)Low inlet pressure small steam turbines
40%
E.Electrical equipment:
99.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(a)Shunt capacitors and synchronous condenser systems
40%
100.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(b)Automatic power cut-off devices (relays) mounted on individual motors
40%
101.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(c)Automatic voltage controller
40%
102.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(d)Power factor controller for AC motors
40%
103.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(e)Solid state devices for controlling motor speeds
40%
104.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(f)Thermally energy-efficient stenters (which require 800 or less kilocalories of heat to evaporate one kilogram of water)
40%
105.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(g)Series compensation equipment
40%
106.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(h)Flexible AC Transmission (FACT) devices - Thyristor controlled series compensation equipment
40%
107.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(i)Time of Day (ToD) energy meters
40%
108.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(j)Equipment to establish transmission highways for National Power Grid to facilitate transfer of surplus power of one region to the deficient region
40%
109.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(k)Remote terminal units/intelligent electronic devices, computer hardware/software, router/bridges, other required equipment and associated communication systems for supervisory control and data acquisition systems, energy management systems and distribution management systems for power transmission systems
40%
110.
Machinery and Plant›Energy saving devices, being—›Electrical equipment
(l)Special energy meters for Availability Based Tariff (ABT)
40%
F.Burners:
112.
Machinery and Plant›Energy saving devices, being—›Burners
(a) 0to 10 per cent excess air burners
40%
113.
Machinery and Plant›Energy saving devices, being—›Burners
(b)Emulsion burners
40%
114.
Machinery and Plant›Energy saving devices, being—›Burners
(c)Burners using air with high pre-heat temperature (above 300°C)
40%
G.Other equipment:
116.
Machinery and Plant›Energy saving devices, being—›Other equipment
(a)Wet air oxidation equipment for recovery of chemicals and heat
40%
117.
Machinery and Plant›Energy saving devices, being—›Other equipment
(b)Mechanical vapour recompressors
40%
118.
Machinery and Plant›Energy saving devices, being—›Other equipment
(c)Thin film evaporators
40%
119.
Machinery and Plant›Energy saving devices, being—›Other equipment
(d)Automatic micro-processor based load demand controllers
40%
120.
Machinery and Plant›Energy saving devices, being—›Other equipment
(e)Coal based producer gas plants
40%
121.
Machinery and Plant›Energy saving devices, being—›Other equipment
(f)Fluid drives and fluid couplings
40%
122.
Machinery and Plant›Energy saving devices, being—›Other equipment
(g)Turbo charges/super-charges
40%
123.
Machinery and Plant›Energy saving devices, being—›Other equipment
(h)Sealed radiation sources for radiation processing plants
40%
124.
Machinery and Plant
(x)Gas cylinders including valves and regulators
40%
125.
Machinery and Plant
(xi)Glass manufacturing concerns - Direct fire glass melting furnaces
40%
(xii)Mineral oil concerns:
127.
Machinery and Plant›Mineral oil concerns
(a)Plant used in field operations (above ground) distribution -Returnable packages
40%
128.
Machinery and Plant›Mineral oil concerns
(b)Plant used in field operations (below ground), but not including kerbside pumps including underground tanks and fittings used in field operations (distribution) by mineral oil concerns
40%
129.
Machinery and Plant›Mineral oil concerns
(c)Oil wells not covered in clauses (a) and (b)
15%
(xiii)Renewable energy devices being
131.
Machinery and Plant›Renewable energy devices being
(a)Flat plate solar collectors
40%
132.
Machinery and Plant›Renewable energy devices being
(b)Concentrating and pipe type solar collectors
40%
133.
Machinery and Plant›Renewable energy devices being
(c)Solar cookers
40%
134.
Machinery and Plant›Renewable energy devices being
(d)Solar water heaters and systems
40%
135.
Machinery and Plant›Renewable energy devices being
(e)Air/gas/fluid heating systems
40%
136.
Machinery and Plant›Renewable energy devices being
(f)Solar crop driers and systems
40%
137.
Machinery and Plant›Renewable energy devices being
(g)Solar refrigeration, cold storages and air conditioning systems
40%
138.
Machinery and Plant›Renewable energy devices being
(h)Solar steels and desalination systems
40%
139.
Machinery and Plant›Renewable energy devices being
(i)Solar power generating systems
40%
140.
Machinery and Plant›Renewable energy devices being
(j)Solar pumps based on solar-thermal and solar- photovoltaic conversion
40%
141.
Machinery and Plant›Renewable energy devices being
(k)Solar-photovoltaic modules and panels for water pumping and other applications
40%
142.
Machinery and Plant›Renewable energy devices being
(l)Wind mills and any specially designed devices which run on wind mills installed on or after the 1st April, 2014
40%
143.
Machinery and Plant›Renewable energy devices being
(m)Any special devices including electric generators and pumps running on wind energy installed on or after the 1st April, 2014
40%
144.
Machinery and Plant›Renewable energy devices being
(n)Biogas-plant and biogas-engines
40%
145.
Machinery and Plant›Renewable energy devices being
(o)Electrically operated vehicles including battery powered or fuel-cell powered vehicles
40%
146.
Machinery and Plant›Renewable energy devices being
(p)Agricultural and municipal waste conversion devices producing energy
40%
147.
Machinery and Plant›Renewable energy devices being
(q)Equipment for utilising ocean waste and thermal energy
40%
148.
Machinery and Plant›Renewable energy devices being
(r)Machinery and plant used in the manufacture of any of the above sub-items
40%
8 (i)Books owned by assessees carrying on a profession—
150.
Machinery and Plant›Books owned by assessees carrying on a profession—
(a)Books, being annual publications
40%
151.
Machinery and Plant›Books owned by assessees carrying on a profession—
(b)Books, other than those covered by entry (a) above
40%
152.
Machinery and Plant
(ii)Books owned by assessees carrying on business in running lending libraries
40%
IVShips
154.
Ships
(1)Ocean-going ships including dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes and fishing vessels with wooden hull
20%
155.
Ships
(2)Vessels ordinarily operating on inland waters, not covered by sub-item (3) below
20%
156.
Ships
(3)Vessels ordinarily operating on inland waters being speed boats [See Note 9 below]
20%
PART B — INTANGIBLE ASSETS
157.
Know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature
25%
Notes to Appendix I
1.
"Buildings" include roads, bridges, culverts, wells and tubewells.
2.
A building shall be deemed to be a building used mainly for residential purposes, if the built up floor area thereof used for residential purposes is not less than sixty-six and two-third per cent of its total built-up floor area and shall include any such building in the factory premises.
3.
In respect of any structure or work by way of renovation or improvement in or in relation to a building referred to in section 33(6), the percentage to be applied will be the percentage specified against sub-item (1) or (2) of item 1 of PART A as may be appropriate to the class of building in or in relation to which the renovation or improvement is effected. Where the structure is constructed or the work is done by way of extension of any such building, the percentage to be applied would be such percentage as would be appropriate, as if the structure or work constituted a separate building.
4.
Water treatment system includes system for desalination, demineralisation and purification of water.
5.
"Electrical fittings" include electrical wiring, switches, sockets, other fittings and fans, etc.
6.
―Commercial vehicle" means "heavy goods vehicle", "heavy passenger motor vehicle", "light motor vehicle", "medium goods vehicle" and "medium passenger motor vehicle" but does not include "maxi-cab", "motor-cab", "tractor" and "road-roller". The expressions "heavy goods vehicle", "heavy passenger motor vehicle", "light motor vehicle", "medium goods vehicle", "medium passenger motor vehicle", "maxi-cab", "motor-cab", "tractor" and "road-roller" shall have the meanings respectively assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988).
7.
"Computer software" means any computer program recorded on any disc, tape, perforated media or other information storage device.
8.
Machinery and plant includes pipes needed for delivery from the source of supply of raw water to the plant and from the plant to the storage facility.
9.
"Speed boat" means a motor boat driven by a high speed internal combustion engine capable of propelling the boat at a speed exceeding 24 kilometres per hour in still water and so designed that when running at a speed, it will plane, i.e., its bow will rise from the water.

Appendix II — Depreciation on actual cost (power undertakings)

rule 25(3) 38 of 38 rates  ·  % of actual cost
(a)Plant and Machinery in generating stations including plant foundations :—
2.
Plant and Machinery in generating stations including plant foundations :—
(i)Hydro-electric
3.4%
3.
Plant and Machinery in generating stations including plant foundations :—
(ii)Steam electric NHRS & Waste heat recovery Boilers/plants
7.84%
4.
Plant and Machinery in generating stations including plant foundations :—
(iii)Diesel electric and Gas plant
8.24%
5.
(b)Cooling towers and circulating water systems
7.84%
(c)Hydraulic works forming part of Hydro-electric system including :—
7.
Hydraulic works forming part of Hydro-electric system including :—
(i)Dams, spillways weirs, canals, reinforced concrete flumes and syphons
1.95%
8.
Hydraulic works forming part of Hydro-electric system including :—
(ii)Reinforced concrete pipelines and surge tanks, steel pipelines, sluice gates, steel surge (tanks), hydraulic control valves and other hydraulic works.
3.4%
(d)Building and civil engineering works of permanent character, not mentioned above
10.
Building and civil engineering works of permanent character, not mentioned above
(i)Office and showrooms
3.02%
11.
Building and civil engineering works of permanent character, not mentioned above
(ii)Containing Thermo-electric generating plant
7.84%
12.
Building and civil engineering works of permanent character, not mentioned above
(iii)Containing Hydro-Electric generating plant
3.4%
13.
Building and civil engineering works of permanent character, not mentioned above
(iv)Temporary erection such as wooden structures
33.4%
14.
Building and civil engineering works of permanent character, not mentioned above
(v)Roads other than Kutcha roads
3.02%
15.
Building and civil engineering works of permanent character, not mentioned above
(vi)Others
3.02%
(e)Transformers, transformer (Kiosk) sub-station equipment and other fixed apparatus (including plant foundations)
17.
Transformers, transformer (Kiosk) sub-station equipment and other fixed apparatus (including plant foundations)
(i)Transformers (including foundations) having a rating of 100 kilovolt amperes and over
7.81%
18.
Transformers, transformer (Kiosk) sub-station equipment and other fixed apparatus (including plant foundations)
(ii)Others
7.84%
19.
(f)Switchgear including cable connections
7.84%
(g)Lightning arrestor:
21.
Lightning arrestor
(i)Station type
7.84%
22.
Lightning arrestor
(ii)Pole type
12.77%
23.
Lightning arrestor
(iii)Synchronous condenser
5.27%
24.
(h)Batteries
33.4%
25.
Batteries
(i)Underground cable including joint boxes and disconnectioned boxes
5.27%
26.
Batteries
(ii)Cable duct system
3.02%
(i)Overhead lines including supports:
28.
Overhead lines including supports
(i)Lines on fabricated steel operating at nominal voltages higher than 66 kilovolt
5.27%
29.
Overhead lines including supports
(ii)Lines on steel supports operating at nominal voltages higher than 13.2 kilovolts but not exceeding 66 kilovolts
7.84%
30.
Overhead lines including supports
(iii)Lines on steel or reinforced concrete supports
7.84%
31.
Overhead lines including supports
(iv)Lines on treated wood supports
7.84%
32.
(j)Meters
12.77%
33.
(k)Self-propelled vehicles
33.40%
(l)Air-conditioning plants:
35.
Air-conditioning plants
(i)Static
12.77%
36.
Air-conditioning plants
(ii)Portable
33.40%
37.
(m) (i)Office furniture and fittings
12.77%
38.
(ii)Office equipments
12.77%
39.
(iii)Internal wiring including fittings and apparatus
12.77%
40.
(iv)Street light fittings
12.77%
(n)Apparatus let on hire
42.
Apparatus let on hire
(i)Other than motors
33.4%
43.
Apparatus let on hire
(ii)Motors
12.77%
(o)Communication equipment:
45.
Communication equipment
(i)Radio and high frequency carrier system
12.77%
46.
Communication equipment
(ii)Telephone lines and telephones
12.77%
47.
(p)Any other assets not covered above
7.69%
Nothing here matches that filter. Try fewer words, or clear the rate pill.