Year-Wise Depreciation Schedule Comparison
| Year | SLM Dep (₹) | SLM Book Value (₹) | WDV Dep (₹) | WDV Book Value (₹) |
|---|
| Year | SLM Dep (₹) | SLM Book Value (₹) | WDV Dep (₹) | WDV Book Value (₹) |
|---|
| Asset Type | SLM Rate | WDV Rate |
|---|---|---|
| Buildings (residential) | 5% | 10% |
| Buildings (non-residential) | 10% | 10% |
| Furniture & Fittings | 10% | 10% |
| Plant & Machinery (general) | — | 15% |
| Computers & Laptops | — | 40% |
| Motor Vehicles | — | 15% |
| Intangible Assets | 25% | 25% |
Note: Rates as per Income Tax Act, 1961. Companies Act rates may differ.