TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE
[See rule 5(1A) ]
(a) Plant and Machinery in generating stations including plant foundations :—
(i) Hydro-electric
(ii) Steam electric NHRS & Waste heat recovery Boilers/plants
(iii) Diesel electric and Gas plant
(b) Cooling towers and circulating water systems
(c) Hydraulic works forming part of Hydro-electric system including :—
(i) Dams, spillways weirs, canals, reinforced concrete flumes and syphons
(ii) Reinforced concrete pipelines and surge tanks, steel pipelines, sluice gates, steel surge (tanks), hydraulic control valves and other hydraulic works.
(d) Building and civil engineering works of permanent character, not mentioned above
(i) Office and showrooms
(ii) Containing Thermo-electric generating plant
(iii) Containing Hydro-Electric generating plant
(iv) Temporary erection such as wooden structures
(v) Roads other than Kutcha roads
(vi) Others
(e) 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
(ii) Others
(f) Switchgear including cable connections
(g) Lightning arrestor :
(i) Station type
(ii) Pole type
(iii) Synchronous condenser
(h) Batteries
(i) Underground cable including joint boxes and disconnectioned boxes
(ii) Cable duct system
(i) Overhead lines including supports :
(i) Lines on fabricated steel operating at nominal voltages higher than 66 kilovolt
(ii) Lines on steel supports operating at nominal voltages higher than 13.2 kilovolts but not exceeding 66 kilovolts
(iii) Lines on steel or reinforced concrete supports
(iv) Lines on treated wood supports
(j) Meters
(k) Self-propelled vehicles
(l) Air-conditioning plants :
(i) Static
(ii) Portable
(m) (i) Office furniture and fittings
(ii) Office equipments
iii) Internal wiring in…(iii) Internal wiring including fittings and apparatus) (iii) Internal wiring including fittings and apparatus
iv) Street light fittin…(iv) Street light fittings) (iv) Street light fittings
(n) Apparatus let on hire
(i) Other than motors
(ii) Motors
(o) Communication equipment :
(i) Radio and high frequency carrier system
(ii) Telephone lines and telephones
(p) Any other assets not covered above