Depriciation on Invertor battery

15% depreciation

Batteries used with UPS and forming system for power back up qualifies for depreciation at 60%

For Machinery, General Rate of Depreciation is 15%. In addition, 20% Depreciation will be available in the first year for Industrial Undertaking and Power Generation Distribution business. However, if assets used for less than 180 days, then ½ of 35%(15%Normal Dep +20% Additional Dep) will be available.