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RATES OF DEPRECIATION AS PER COMPANIES ACT

XIV RATES OF DEPRECIATION SCHEDULE XIV [See section 205 and 350] RATES OF DEPRECIATION AS PER COMPANIES ACT 707 - (a) Plant and machinery (not being a ship) other than continuous process plant for which no special rate has been - - - - (b) Continuous process plant, for which no special rate has

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depreciation is permitted (indicated by NESD in Part C above), if an asset is used for any time during the year for double shift, the depreciation will increase by 50% for that period and in case of the triple shift the depreciation shall be calculated on the basis of 100% for that period 7

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RATES OF DEPRECIATION UNDER THE COMPANIES ACT SCHEDULE XIV (Sec 205 and 350) Nature of Assets : WDV 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; ie its bow will rise from the water

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