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About depn on clinical equipment

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(Querist)
19 July 2009 what is the rate of depn on clinical equipment ?
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CA RAMESH KUMAR AHUJA

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CA RAMESH KUMAR AHUJA (Expert)
20 July 2009 Under Income Tax:

Rate of depreciation is 15%

Under Companies Act (As per Schedule XIV)

Electrical Machinery, X-ray and electrothepeutic, apparatus and acces-sories thereto, medical, diagnostic equipments, namely, Cat-scan, Ultrasound Machines, ECG Monitors etc. (NESD)

WDV 20%
SLM 7.07%

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