Why 60 percent depreciation on computer?

Krupali, Usually one may say that most laws are often beyond normal logic & adequate reasoning. However, in some cases, they can be quite logical.

In fact, this is so in the case of Computers and its accessories having been allocated a depreciation rate of 60% under the Income Tax Act, 1961.

Now, even if you were to refer the Companies Act, 2013, Computers have been given the lowest of useful lives., ie., 3 Years (only 2 other instances exist in the Act with such a low useful life).

Hence, one may observe that the Law requires the Computers, accessories, etc to get subjected to accelerated depreciation. 

The sole reason is that Technology (Computers, peripherals, etc) is something that changes at rapid strides. A piece of Tech. that is most popular today, can be rendered almost entirely obsolete within a short time. Hence, it is only logical to depreciate it at a higher pace than normally seen for other assets. This has the effect of the cost of asset being spread over a very short period, and does not get unnecessarily extended. 

Besides, on a more practical note, the computers of today dont seem to last for any longer than 3-4 years! 

Hope this helps