20 April 2009
http://law.incometaxindia.gov.in/TaxmannDit/DispCitation/ShowCit.aspx?fn=http://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxRules/Rules2009/appendix264
Pl go through this link for depreciation rates for entities other than those engaged in generation,or generation and distribution of power.