Depreciation rate

Inverter and Air Conditioners generally belongs to "Furnitures, Fixures and Electric Installations" except under certain circumstances. Hence admissible rate is 10%.  

Ac is considered as electronic goods. So depreciation rate will be 15%

Rate for AC & Invertor is 15 % p.a.

@ kurtesh & Nitin

U r wrong dear the exact depreciation rate allowable as per  income tax act 1961 are as under:-

1) Air conditioner in office - 10% under "furniture and fittings including electical fittings".
2) Inverter in office - do-