Depreciation rates

As per companies act-2013

Useful life-13

SLM  -     7.31%

WDV -      20.58%

sir,

As per Income Tax Act 1961, what is depreciation rates scanning machine and  x ray machine used in diagnostic center

WDV- 40% for these all below stated equipments... as per IT act

Life Saving medical equipment being-

(a)  D.C.Defibrillators for internal use and pace makers.

(b) Haemodialysors.

(c) Heart lung machine.

(d) Cobalt therapy unit.

(e) Colour Doppler.

(f) Spect Gamma Camera.

(g) Vascular Angiography System including Digital subtraction Angiography.

(h) Ventilator used with anaesthesia apparatus.

(i) Magnetic Resonance Imaging System

(j) Surgical Laser.

(k) Ventilator other than those used with anaesthesia