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Additional depreciation

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Querist : Anonymous

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Querist : Anonymous (Querist)
04 February 2016 Dear Sir.
plz provide the relevent section to charge addition depreciation....

Thanx In Advance
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CA CMA CS Ram Pavan Kumar Melam

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CA CMA CS Ram Pavan Kumar Melam (Expert)
04 February 2016 Section 32(1)(iia) and proviso thereto for the backward areas notified in the states AP, Telangana, Bihar and West Bengal.
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Ganeshbabu K

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Ganeshbabu K (Expert)
04 February 2016 Please refer section 32(1)(iia)

https://www.caclubindia.com/experts/additional-depreciation-1366754.asp
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Querist : Anonymous

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Querist : Anonymous (Querist)
04 February 2016 Dear ram pavankumar sir.. what do you means by thereto for backward areas AP. Bihar.
plz explain.
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CA CMA CS Ram Pavan Kumar Melam

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CA CMA CS Ram Pavan Kumar Melam (Expert)
04 February 2016 Refer proviso to section 32(1)(iia) wherein it provides for additional depreciation of 35% for the backward areas notified in the states AP, Telangana, Bihar and West Bengal instead of 20% for other areas;
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Querist : Anonymous

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Querist : Anonymous (Querist)
04 February 2016 sir.. additional dep. rate is 25% or 20% for other state..
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CA CMA CS Ram Pavan Kumar Melam

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CA CMA CS Ram Pavan Kumar Melam (Expert)
04 February 2016 20% for other than backward areas.

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