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Depreciation on Fixed Assets

This query is : Resolved 
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(Querist)
12 May 2011 From which date rule of 100 % depreciation on Fixed Asset costing Rs. 5000 or less came to effect???
Whether it is retrospective effect or not???
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Amol Gopal Kabra (CA,CS,DISA)

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Amol Gopal Kabra (CA,CS,DISA) (Expert)
12 May 2011 The rule is very old and you can find it in Schedule XIV of companies Act.

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