Depreciation rate

Yes the rates for Depreciation are different in Companies Act and Income Tax Act. The companies i.e. Pvt Ltd and/or Public Ltd. needs to provide Depreciation as per the rates specified in Companies Act, whereas all other concerns like HUF, Propeirtorship, Partnership etc needs to provide Depreciation as per Income Tax Act.

For rates you can check the attached sheet

yes depreciation rate is different from companies act and income tax act.

rates for companies act : https://www.mca.gov.in/Ministry/latestnews/Explanatory_Statement_alongwith_Schedule_XIV_4dec2008.pdf

rates for income tax : https://www.accounting-n-taxation.com/Depreciation-Rates.H T M L

after charging depreciation cxalculate deferred tac as per as-22.