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Depreciation Rates Under Companies Act, 2013
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Depreciation Rates Under Companies Act, 2013

July 3, 2026

This guide provides an overview of depreciation rates as per the Companies Act, 2013, and useful lives for various assets.

Depreciation Rates Under Companies Act, 2013

This guide consolidates the depreciation rates applicable under the Income-tax Act and useful lives designated under the Companies Act, 2013, for a variety of business assets. It serves as a crucial reference for corporations in calculating depreciation for financial reporting and tax purposes.

By providing a comprehensive overview of different asset classes and their respective depreciation rates, the guide assists companies in adhering to the statutory requirements while optimizing their financial and tax positions.

For legal and financial practitioners, familiarity with these rates is essential in advising clients on asset management and regulatory compliance strategies related to depreciation and asset valuation.

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Practice Areas:corporate
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