28 June 2010
As per Companies Act > Motor Tractors > WDV - 30% & SLM - 11.31% Motor Vehicle > WDV - 25.89% & SLM - 9.5%
As per Income Tax Act > Motor Vehicle > 15% Motor Tractors > They are not included in commercial vehicle, and no special rate is provided for that, may be cecause the agricultural income is exempt.
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