APPENDIX I

^[1][1] [Appendix I

(Effective from assessment year 2006-2007)

[See rule 5]

Table of Rates at which Depreciation is Admissible

Block of assets	Depreciation allowance as percentage of written down value
1	2

Part A

Tangible Assets

I. Building [See Notes 1 to 4 below this Table]
(1) Buildings which are used mainly for residential purposes except hotels and boarding houses	5
(2) Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below	10
(3) Buildings acquired on or after the 1st day of September, 2002 for installing machinery and plant forming part of water supply project or water treat-ment system and which is put to use for the purpose of business of providing infrastructure facilities under clause (i) of sub-section (4) of section 80-IA	100
(4) Purely temporary erections such as wooden structures	100
II. Furniture and Fittings
Furniture and fittings including electrical fittings [See Note 5 below this Table]	10
III. Machinery and Plant
(1) Machinery and plant other than those covered by sub-items (2), (3) and (8) below:	15
(2) Motor cars, other than those used in a business of running them on hire, acquired or put to use on or after the 1st day of April, 1990	15
(3) (i) Aeroplanes — Aeroengines	40
(ii) Motor buses, motor lorries and motor taxis used in a business of running them on hire	30
(iii) Commercial vehicle which is acquired by the assessee on or after the 1st day of October, 1998, but before the 1st day of April, 1999 and is put to use for any period before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause (ii) of sub-section (1) of section 32 [See Note 6 below this Table]	40

(iv) New commercial vehicle which is acquired on or after the 1st day of October, 1998, but before the 1st day of April, 1999 in replacement of condemned vehicle of over 15 years of age and is put to use for any period before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause (ii) of sub-section (1) of section 32 [See Note 6 below this Table]	60
(v) New commercial vehicle which is acquired on or after the 1st day of April, 1999 but before the 1st day of April, 2000 in replacement of condemned vehicle of over 15 years of age and is put to use before the 1st day of April, 2000 for the purposes of business or profession in accordance with the second proviso to clause (ii) of sub-section (1) of section 32 [See Note 6 below this Table]	60
(vi) New commercial vehicle which is acquired on or after the 1st day of April, 2001 but before the 1st day of April, 2002 and is put to use before the 1st day of April, 2002 for the purposes of business or profession [See Note 6 below this Table]	50
(vii) Moulds used in rubber and plastic goods factories	30
(viii) Air pollution control equipment, being— (a) Electrostatic precipitation systems (b) Felt-filter systems (c) Dust collector systems (d) Scrubber-counter current/venturi/packed bed/cyclonic scrubbers (e) Ash handling system and evacuation system	100

(ix) Water pollution control equipment, being— (a) Mechanical screen systems (b) Aerated detritus chambers (including air compressor) (c) Mechanically skimmed oil and grease removal systems (d) Chemical feed systems and flash mixing equipment (e) Mechanical flocculators and mechanical reactors (f) Diffused air/mechanically aerated activated sludge systems (g) Aerated lagoon systems (h) Biofilters (i) Methane-recovery anaerobic digester systems (j) Air floatation systems	100

(k) Air/steam stripping systems

(l) Urea Hydrolysis systems

(m) Marine outfall systems

(n) Centrifuge for dewatering sludge

(o) Rotating biological contractor or bio-disc

(p) Ion exchange resin column

(q) Activated carbon column

100

(x) (a) Solid waste, control equipment being, caustic/lime/chrome/mineral/cryolite recovery systems

(b) Solid waste recycling and resource recovery systems

100

(xi) Machinery and plant, used in semi-conductor industry covering all integrated circuits (ICs) (excluding hybrid integrated circuits) ranging from small scale integration (SSI) to large scale integration/very large scale integration (LSI/VLSI) as also discrete semi-conductor devices such as diodes, transistors, thyristors, triacs, etc.) other than those covered by entries (viii), (ix) and (x) of this sub-item and sub-item (8) below

(xia) Life saving medical equipment, being—

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

(b) Haemodialysors

(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 anesthesia

(l) Gamma knife

(m) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for chemotherapy

(n) Fibre optic endoscopes including, Pediatric resectoscope/audit resectoscope, Peritoneo- scopes, Arthoscope, Microlaryngoscop Fibreoptic Flexible Nasal Pharyngo Bronchoscope, FibreopticFlexible Laryngo Brochoscope, Video Laryngo Brochoscope and Video Oesophago Gastroscope, Stroboscope, Fibreoptic Flexible Oesophago Gastroscope

(o) Laparoscope (single incision)

(4) Containers made of glass or plastic used as re-fills	50
(5) Computers including computer software [See note 7 below this Table]	60
(6) Machinery and plant, used in weaving, processing and garment sector of textile industry, which is purchased under TUFS on or after the 1st day of April, 2001 but before the 1st day of April, 2004 and is put to use before the 1st day of April, 2004 [See Note 8 below this Table]	50
(7) Machinery and plant, acquired and installed on or after the 1st day of September, 2002 in a water supply project or a water treatment system and which is put to use for the purpose of business of providing infrastructure facility under clause (i) of sub-section (4) of section 80-IA [See Notes 4 and 9 below this Table]	100
(8) (i) Wooden parts used in artificial silk manufacturing machinery (ii) Cinematograph films — bulbs of studio lights (iii) Match factories — Wooden match frames (iv) Mines and quarries: (a) Tubs, winding ropes, haulage ropes and sand stowing pipes (b) Safety lamps (v) Salt works — Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clayey material or any other similar material	100

(vi) Flour mills — Rollers

(vii) Iron and steel industry — Rolling mill rolls

(viii) Sugar works — Rollers

(ix) Energy saving devices, being—

A. Specialized boilers and furnaces:

(a) Ignifluid/fluidized bed boilers

(b) Flameless furnaces and continuous pusher type furnaces

(d) High efficiency boilers (thermal efficiency higher than 75 per cent in case of coal fired and 80 per cent in case of oil/gas fired boilers)

B. Instrumentation and monitoring system for monitoring energy flows:

(a) Automatic electrical load monitoring systems

(b) Digital heat loss meters

(d) Infra-red thermography

(e) Meters for measuring heat losses, furnace oil flow, stream flow, electric energy and power factor meters

(f) Maximum demand indicator and clamp on power meters

(g) Exhaust gases analyser

(h) Fuel oil pump test bench

C. Waste heat recovery equipment:

(a) Economisers and feed water heaters

(b) Recuperators and air pre-heaters

(d) Thermal energy wheel for high and low temperature waste heat recovery

D. Co-generation systems:

(a) Back pressure pass out, controlled extraction, extraction-cum-condensing turbines for co-generation along with pressure boilers

(b) Vapour absorption refrigeration systems

(d) Low inlet pressure small steam turbines

E. Electrical equipment:

(a) Shunt capacitors and synchronous condenser systems

(b) Automatic power cut off devices (relays) mounted on individual motors

(d) Power factor controller for AC motors

(e) Solid state devices for controlling motor speeds

(f) Thermally energy-efficient stenters (which require 800or less kilocalories of heat to evaporate one kilogram of water)

(g) Series compensation equipment

(h) Flexible AC Transmission (FACT) devices — Thyristor controlled series compensation equipment

(i) Time of Day (TOD) energy meters

(j) Equipment to establish transmission highways for National Power Grid to facilitate transfer of surplus power of one region to the deficient region

(k) Remote terminal units/intelligent electro-nic devices,computerhardware/software, router/bridges, other required equipment and associated communica-tionsystems for supervisory control and data acquisition systems, energy managementsystems and distribution management systems for power transmission systems

(l) Special energy meters for Availability Based Tariff (ABT)

F. Burners:

(a) 0 to 10 per cent excess air burners

(b) Emulsion burners

G. Other equipment:

(a) Wet air oxidation equipment for recovery of chemicals and heat

(b) Mechanical vapour recompressors

(d) Automatic micro-processor based load demand controllers

(e) Coal based producer gas plants

(f) Fluid drives and fluid couplings

(g) Turbo charges/super-charges

(h) Sealed radiation sources for radiation processing plants

(x) Gas cylinders including valves and regulators

(xi) Glass manufacturing concerns — Direct fire glass melting furnaces

(xii) Mineral oil concerns:

(a) Plant used in field operations (above ground) distribution — Returnable packages

(b) Plant used in field operations (below ground), but not including kerbside pumps including underground tanks and fittings used in field operations (distribution) by mineral oil concerns

(xiii) Renewable energy devices being— (a) Flat plate solar collectors (b) Concentrating and pipe type solar collectors (c) Solar cookers (d) Solar water heaters and systems (e) Air/gas/fluid heating systems (f) Solar crop driers and systems (g) Solar refrigeration, cold storages and air-conditioning systems (h) Solar steels and desalination systems (i) Solar power generating systems (j) Solar pumps based on solar-thermal and solar-photovoltaic conversion (k) Solar-photovoltaic modules and panels for water pumping and other applications (l) Wind mills and any specially designed devices which run on wind mills (m) Any special devices including electric generators and pumps running on wind energy (n) Bio-gas plant and bio-gas engines (o) Electrically operated vehicles including battery powered or fuel-cell powered vehicles (p) Agricultural and municipal waste conversion devices producing energy (q) Equipment for utilising ocean waste and thermal energy (r) Machinery and plant used in the manufacture of any of the above sub-items	80
(9) (i) Books owned by assessees carrying on a profession—
(a) Books, being annual publications (b) Books, other than those covered by entry (a) above	100 60
(ii) Books owned by assessees carrying on business in running lending libraries	100
IV. Ships (1) Ocean-going ships including dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes and fishing vessels with wooden hull	20
(2) Vessels ordinarily operating on inland waters, not covered by sub-item (3) below	20
(3) Vessels ordinarily operating on inland waters being speed boats (see Note 10 below the Table)	20

Part B

INTangible assets

Know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature

Notes.—

1. "Buildings” include roads, bridges, culverts, wells and tube-wells.

2. A building shall be deemed to be a building used mainly for residential purposes, if the built-up floor area thereof used for residential purposes is not less than sixty-six and two-third per cent of its total built up floor area and shall include any such building in the factory premises.

3. In respect of any structure or work by way of renovation or improvement in or in relation to a building referred to in Explanation 1 of clause (ii) of sub-section (1) of section 32, the percentage to be applied will be the percentage specified against sub-item (1) or (2) of item 1 as may be appropriate to the class of building in or in relation to which the renovation or improvement is effected. Where the structure is constructed or the work is done by way of extension of any such building, the percentage to be applied would be such percentage as would be appropriate, as if the structure or work constituted a separate building.

4. Water treatment system includes system for desalination, demineralisation and purification of water.

5. "Electrical fittings" include electrical wiring, switches, sockets, other fittings and fans, etc.

6. "Commercial vehicle” means "heavy goods vehicle”, "heavy passenger motor vehicle”, "light motor vehicle”, "medium goods vehicle” and "medium passenger motor vehicle” but does not include "maxi-cab”, "motor-cab”, "tractor” and "road-roller”. The expressions "heavy goods vehicle”, "heavy passenger motor vehicle”, "light motor vehicle”, "medium goods vehicle”, "medium passenger motor vehicle”, "maxi-cab”, "motor-cab”, "tractor” and "road-roller” shall have the meanings respectively assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988).

7. "Computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device.

8. "TUFS" means Technology Up gradation Fund Scheme announced by the Government of India in the form of a Resolution of the Ministry of Textiles vide No. 28/1/99-CTI of 31-3-1999.

9. Machinery and plant includes pipes needed for delivery from the source of supply of raw water to the plant and from the plant to the storage facility.

10. "Speed boat” means a motor boat driven by a high speed internal combustion engine capable of propelling the boat at a speed exceeding 24 kilometres per hour in still water and so designed that when running at a speed, it will plane, i.e., its bow will rise from the water.]

^[2][2] [OLD APPENDIX I]

[See rule 5]

Table of rates at which depreciation is admissible

(as applicable from assessment year 2003-04)

Block of assets	Depreciation allowance as percentage of written down value
1		2

Part A

Tangible assets

I. Buildings [See Notes 1 to 4 below the Table]

(1) Buildings which are used mainly for residential purposes except hotels and boarding houses	5
(2) Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below	10
(3) Buildings acquired on or after the 1st day of September, 2002 for installing machinery and plant forming part of water supply project or water treatment system and which is put to use for the purpose of business of providing infrastructure facilities under clause (i) of sub-section (4) of section 80-IA	100
(4) Purely temporary erections such as wooden structures	100
II. Furniture and fittings
(1) Furniture and fittings including electrical fittings [See Note 5 below the Table)	15
III. Machinery and plant^[3][3]
(1) Machinery and plant other than those covered by sub-items (2), (3) and (8) below	25
(2) Motor cars, other than those used in a business of running them on hire, acquired or put to use on or after the 1st day of April, 1990	20
(3) (i) Aeroplanes — Aero engines
(ii) Motor buses, motor lorries and motor taxis used in a business of running them on hire(2003) 264 iTR 469 (SC).^[4] [4]	40
(iii) Commercial vehicle which is acquired by the assessee on or after the 1st day of October, 1998, but before the 1st day of April, 1999 and is put to use for any period before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause (ii) of sub-section (1) of section 32. [See Note 6 below the Table]	40
(iv) New commercial vehicle which is acquired on or after the 1st day of October, 1998 but before the 1st day of April, 1999 in replacement of condemned vehicle of over 15 years of age and is put to use for any period before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause (ii) of sub-section (1) of section 32. [See Note 6 below the Table]	60
(v) New commercial vehicle which is acquired on or after the 1st day of April, 1999 but before the 1st day of April, 2000 in replacement of condemned vehicle of over 15 years of age and is put to use before the 1st day of April, 2000 for the purposes of business or profession in accordance with the second proviso to clause (ii) of sub-section (1) of section 32. [See Note 6 below the Table]	60
(vi) New commercial vehicle which is acquired on or after the 1st day of April, 2001 but before the 1st day of April, 2002 and is put to use before the 1st day of April, 2002 for the purposes of business or profession [See Note 6 below the Table]	50
(vii) Moulds used in rubber and plastic goods factories	40

(viii) Air pollution control equipment, being—
(a) Electrostatic precipitation systems
(b) Felt-filter systems	100 ^[5][5]
(c) Dust collector systems 80
(d) Scrubber-counter current/venturi/packed- bed/cyclonic scrubbers
(e) Ash handling system and evacuation system

(ix) Water pollution control equipment being—
(a) Mechanical screen systems
(b) Aerated detritus chambers (including air compressor)
(c) Mechanically skimmed oil and grease removal systems
(d) Chemical feed systems and flash mixing equipment
(e) Mechanical flocculators and mechanical reactors
(f) Diffused air/mechanically aerated activated sludge systems
(g) Aerated lagoon systems
(h) Biofilters	100 ^[6][6]
(i) Methane-recovery anaerobic digester systems
(j) Air floatation systems
(k) Air/steam stripping systems
(l) Urea hydrolysis systems
(m) Marine outfall systems
(n) Centrifuge for dewatering sludge
(o) Rotating biological contractor or bio-disc
(p) Ion exchange resin column
(q) Activated carbon column

(x)(a) Solid waste control equipments, being — caustic/lime/chrome/mineral/cryolite recovery system	100 ^[7][7]
(b) Solid waste recycling and resource recovery systems	100 ^[7][7]
(xi) Machinery and plant, used in semi-conductor industry covering all integrated circuits (ICs) (excluding hybrid integrated circuits) ranging from small scale integration (SSI) to large scale integration/very large scale integration (LSI/ VLSI) as also discrete semi-conductor devices such as diodes, transistors, thyristors, triacs, etc.) other than those covered by entries (viii), (ix) and (x) of this sub-item and sub-item (8) below.	40
^[8][8] (xia) 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 anesthesia apparatus (i) Magnetic Resonance Imaging System (j) Surgical Laser (k) Ventilator other than those used with anesthesia (l) Gamma knife (m) Bone Marrow Transplant Equipment including slapstick long standing intravenous catheters for chemotherapy (n) Fibre optic endoscopes including, Paediatric resectoscope/audit resectoscope, Peritoneo scopes,Arthoscope, Microlaryngoscope, Fibreoptic Flexible Nasal Pharyngo Bronchoscope, Fibreoptic Flexible Laryngo Brochoscope, Video Laryngo Brochoscope and Video Oesophago Gastroscope, Stroboscope,Fibreoptic Flexible Oesophago Gastroscope (o) Laparoscope (single incision)
(4) Containers made of glass or plastic used as re-fills	50
(5) Computers including computer software [See note 7 below the Table]	60
(6) Machinery and plant, used in weaving, processing and garment sector of textile industry, which is purchased under TUFS on or after the 1st day of April, 2001 but before the 1st day of April, 2004 and is put to use before the 1st day of April, 2004 [See Note 8 below the table]	50
(7) Machinery and plant, acquired and installed on or after the 1st day of September, 2002 in a water supply project or a water treatment system and which is put to use for the purpose of business of providing infrastructure facility under clause (i) of sub-section (4) of section 80-IA [See Notes 4 and 9 below the Table]	100
(8) (i) Wooden parts used in artificial silk manufacturing machinery	100
(ii) Cinematograph films — bulbs of studio lights	100
(iii) Match factories — Wooden match frames—	100
(iv) Mines and quarries:

(a) Tubs, winding ropes, haulage ropes and sand stowing

pipes

100

(b) Safety lamps

(v) Salt works — Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clayey material or any other similar material	100
(vi) Flour mills — Rollers	80
(vii) ron and steel industry — Rolling mill rolls	80
(viii) Sugar works — Rollers	80
(ix) Energy saving devices, being—

A. Specialised boilers and furnaces:
(a) Ignifluid/fluidized bed boilers
(b) Flameless furnaces and continuous pusher type furnaces	80
(c) Fluidized bed type heat treatment furnaces
(d) High efficiency boilers (thermal efficiency higher than 75 per cent in case of coal fired and 80 per cent in case of oil/gas fired boilers)

B. Instrumentation and monitoring system for monitoring energy flows:
(a) Automatic electrical load monitoring systems
(b) Digital heat loss meters
(c) Micro-processor based control systems
(d) Infra-red thermography	80
(e) Meters for measuring heat losses, furnace oil flow, stream flow, electric energy and power factor meters
(f) Maximum demand indicator and clamp on power meters
(g) Exhaust gases analyzer
(h) Fuel oil pump test bench
C. Waste heat recovery equipments:
(a) Economisers and feed water heaters	80
(b) Recuperators and air pre-heaters
(c) Heat pumps
(d) Thermal energy wheel for high and low temperature waste heat recovery
D. Co-generation systems:
(a) Back pressure pass out, controlled extraction, extraction-cum-condensing turbines for co-generation along with pressure boilers
(b) Vapour absorption refrigeration systems
(c) Organic rankine cycle power systems	80
(d) Low inlet pressure small steam turbines

E. Electrical equipments:
(a) Shunt capacitors and synchronous condenser systems
(b) Automatic power cut off devices (relays) mounted on individual motors
(c) Automatic voltage controller
(d) Power factor controller for AC motors	80
(e) Solid state devices for controlling motor speeds
(f) Thermally energy-efficient stenters (which require 800 or less kilocalories of heat to evaporate one kilogram of water)
(g) Series compensation equipment
(h) Flexible AC Transmission (FACT) devices — Thyristor controlled series compensation equipment
(i) Time of Day (TOD) energy meters
(j) Equipment to establish transmission highways for National Power Grid to facilitate transfer of surplus power of one region to the deficient region
(k) Remove terminal units/intelligent electronic devices, computer hardware/ software, router/bridges, other required equipment and associated communica-tion systems for supervisory control and data acquisition systems, energy management systems and distribution management systems for power transmission systems
(l) Special energy meters for Availability Based Tariff (ABT)

F. Burners:
(a) 0 to 10 per cent excess air burners
(b) Emulsion burners	80
(c) Burners using air with high pre-heat temperature (above 300^˚ C)

G. Other equipment:
(a) Wet air oxidation equipment for recovery of chemicals and heat
(b) Mechanical vapour recompressors
(c) Thin film evaporators
(d) Automatic micro-processor based load demand controllers	80
(e) Coal based producer gas plants
(f) Fluid drives and fluid couplings
(g) Turbo charges/super-charges
(h) Sealed radiation sources for radiation processing plants

(x) Gas cylinders including valves and regulators
(xi) Glass manufacturing concerns — Direct fire glass melting furnaces
(xii) Mineral oil concerns:

(a) Plant used in field operations (above ground) distribution — Returnable packages	80
(b) Plant used in field operations (below ground), but not including kerbside pumps including underground tanks and fittings used in field operations (distribution) by mineral oil concerns

(xiii) Renewal energy devices being—
(a) Flat plate solar collectors
(b) Concentrating and pipe type solar collectors
(c) Solar cookers
(d) Solar water heaters and systems
(e) Air/gas/fluid heating systems
(f) Solar crop driers and systems	80
(g) Solar refrigeration, cold storages and air- conditioning systems
(h) Solar steels and desalination systems
(i) Solar power generating systems
(j) Solar pumps based on solar-thermal and solar photovoltaic conversion
(k) Solar-photovoltaic modules and panels for water pumping and other applications
(l) Wind mills and any specially designed devices which run on wind mills
(m) Any special devices including electric generators and pumps running on wind energy
(n) Bio-gas plant and bio-gas engines
(o) Electrically operated vehicles including battery powered or fuel-cell powered vehicles
(p) Agricultural and municipal waste conversion devices producing energy
(q) Equipment for utilising ocean waste and thermal energy
(r) Machinery and plant used in the manufacture of any of the above sub-items
(9) (i) Books owned by assessees carrying on a profession
(a) Books, being annual publications	100
(b) Books, other than those covered by entry (a) above	60
(ii) Books owned by assesses carrying on business in running lending libraries	100
IV. Ships
(1) Ocean-going ships including dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes and fishing vessels with wooden hull	25
(2) Vessels ordinarily operating on inland waters, not covered by sub-item (3) below	25
(3) Vessels ordinarily operating on inland waters being speed boats (see Note 10 below the Table)	25

Part B

INTangible assets

Know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature

Notes.—

1 “Buildings” include roads, bridges, culverts, wells and tube-wells.

3. In respect of any structure or work by way of renovation or improvement in or in relation to a building referred to in Explanation 1 of clause (ii) of sub-section (1) of section 32, the percentage to be applied will be the percentage specified against sub-item (1) or (2) of item I as may be appropriate to the class of building in or in relation to which the renovation or improvement is effected. Where the structure is constructed or the work is done by way of extension of any such building, the percentage to be applied would be such percentage as would be appropriate, as if the structure or work constituted a separate building.

4. Water treatment system includes system for desalinization, demineralization and purification of water.

5. "Electrical fittings" include electrical wiring, switches, sockets, other fittings and fans, etc.

6. "Commercial vehicle” means "heavy goods vehicle”, "heavy passenger motor vehicle”, "light motor vehicle”, "medium goods vehicle” and "medium passenger motor vehicle” but does not include "maxi-cab”, "motor-cab”, "tractor” and "road-roller”. The expressions "heavy goods vehicle”, "heavy passenger motor vehicle”, "light motor vehicle”, "medium goods vehicle”, "medium passenger motor vehicle”, "maxi-cab”, "motor-cab”, "tractor” and "road-roller” shall have the meanings respectively as assigned to them in section 2 of the Motor Vehicles Act, 1988]

7. "Computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device.

8. "TUFS" means Technology Up gradation Fund Scheme announced by the Government of India in the form of a Resolution of the Ministry of Textiles vide No. 28/1/99-CTI of 31-3-1999.

9. Machinery and plant includes pipes needed for delivery from the source of supply of raw water to the plant and from the plant to the storage facility.

^[9][9] [Appendix IA

Table of rates at which depreciation is admissible

[See rule 5(1A)]

Class of Assets	Depreciation Allowance as percentage of actual cost
(a) Plant and Machinery in generating stations including plant foundations:—
(i) Hydro-electric	3.4
(ii) Steam electric NHRS & Waste heat recovery Boilers/plants	7.84
(iii) Diesel electric and Gas plant	8.24
(b) Cooling towers and circulating water systems	7.84
(c) Hydraulic works forming part of Hydro-electric system including:—
(i) Dams, Spillways weirs, canals, reinforced concrete Flumes and syphons	1.95
(ii) Reinforced concrete pipelines and surge tanks, steel pipelines, sluice gates, steel surge (tanks) Hydraulic control valves and other hydraulic works.	3.4
(d) Building and civil engineering works of permanent character, not mentioned above
(i) Office & showrooms	3.02
(ii) Containing Thermo-electric generating plant	7.84
(iii) Containing Hydro Electric generating plant	3.4
(iv) Temporary erection such as wooden structures	33.4
(v) Roads other than Kutcha roads	3.02
(vi) Others	3.02
(e) Transformers, transformer (Kiosk) sub-station equipment & other fixed apparatus (including plant foundations)
(i) Transformers (including foundations) having a rating of 100 kilovolt amperes and over	7.81
(ii) Others	7.84
(f) Switchgear including cable connections	7.84
(g) Lightning arrestor:
(i) Station type	7.84
(ii) Pole type	12.77
(iii) Synchronous condenser	5.27
(h) Batteries	33.4
(i) Underground cable including joint boxes and disconnection boxes	5.27
(ii) Cable duct system	3.02
(i) Overhead lines including supports:
(i) Lines on fabricated steel operating at nominal voltages higher than 66 KV	5.27
(ii) Lines on steel supports operating at nominal voltages higher than 13.2 kilovolts but not exceeding 66 kilo-volts	7.84
(iii) Lines on steel or reinforced concrete supports	7.84
(iv) Lines on treated wood supports	7.84
(j) Meters	12.77
(k) Self propelled vehicles	33.40
(l) Air conditioning plants:
(i) Static	12.77
(ii) Portable	33.40
(m) (i) Office furniture and fittings	12.77
(ii) Office equipments	12.77
(iii) Internal wiring including fittings and apparatus	12.77
(iv) Street light fittings	12.77
(n) Apparatus let on hire
(i) Other than motors	33.4
(ii) Motors	12.77
(o) Communication equipment
(i) Radio and high frequency carrier system	12.77
(ii) Telephone lines and telephones	12.77
(p) Any other assets not covered above	7.69

Appendix III

All India Gradation List

	*Financial*			*Infrastructural*				*Industrial*
Name of Districts	Per capita credit		Per capita deposit	Urbani sation %	Phone per 1000	Per capita power	Road per 100 sq. kms.	Factory workers per 1000	Per capita GVA from manuf	Total Weighted Index Count
	(As a percentage of All India average for each indicator)
All India Average
Index			100	100	100	100	100	100	100	100
Weights			3	2	1	1	2	1	3	2
All India Weighted
Index			300	200	100	100	200	100	300	200	1500
1	2		3	4	5	6	7	8	9	10	11
Godda	<<	BH	45	38	11	4	22	9	0	0	129
Gumla	<<	BH	39	48	17	16	8	14	0	0	142
Araria	<<	BH	42	24	25	12	4	16	21	4	148
Gadchiroli		MH	30	32	34	16	8	35	3	2	160
Madhepura	<<	BH	45	26	25	13	6	46	0	0	161
Sidharthanagar	<<	UP	30	40	14	3	38	40	0	0	165
Dumka		BH	36	46	24	9	12	36	3	4	170
Mandla		MP	33	24	30	19	26	29	6	4	171
Khagaria	<<	BH	42	32	23	9	14	42	18	0	180
Kishanganj	<<	BH	39	20	39	20	8	20	33	6	185
Malda	<<	WB	48	42	28	13	16	41	0	0	188
Palamau		BH	42	46	21	19	22	16	15	18	199
Phulbani	<<	OR	51	28	23	25	32	40	0	0	199
Madhubani	<<	BH	42	32	14	11	8	67	24	2	200
Kalahandi	<<	OR	63	22	25	13	22	42	15	2	204
Jehanabad	<<	BH	51	52	25	13	20	29	12	4	206
Saharsa	<<	BH	39	24	27	13	18	49	36	2	208
West Dinajpur		WB	39	32	52	13	12	41	18	2	209
Nawadah		BH	54	40	27	14	22	40	12	2	211
Bahraich		UP	51	40	31	8	22	26	27	6	211
Sitamarhi		BH	45	28	22	19	6	58	27	8	213
Sahebganj		BH	36	44	28	11	4	18	63	10	214
Murshidabad		WB	42	42	40	13	18	57	6	2	220
Cooch Behar	<<	WB	51	34	31	13	20	40	27	4	220
Bankura	<<	WB	48	54	32	13	14	40	15	4	220
Panna		MP	39	38	51	22	44	20	6	0	220
Pratapgarh		UP	42	66	22	5	24	59	3	2	223
Maharajganj	<<	UP	42	44	19	4	72	41	3	0	225
Jalore		RJ	24	38	28	25	88	19	3	2	227
Aurangabad		BH	60	52	30	15	34	30	6	0	227
E. Champaran		BH	51	38	22	13	10	44	39	10	227
Banda		UP	45	42	50	12	40	28	12	4	233
Barmer	<<	RJ	36	40	39	31	32	15	30	12	235
Purnia		BH	57	30	33	16	10	61	27	4	238
Bastar		MP	33	32	67	22	48	13	21	4	240
Siwan		BH	54	82	20	10	6	58	12	0	242
Vaishali		BH	57	52	26	23	10	58	18	0	244
Basti		UP	51	54	25	6	22	41	39	12	250
Hardoi		UP	45	44	46	6	22	34	42	12	251
Seoni		MP	48	36	37	33	52	24	15	10	255
Surguja	<<	MP	36	60	47	18	80	18	3	0	262
Katihar		BH	54	32	37	18	18	34	66	4	263
Tikamgarh		MP	42	40	66	15	64	37	0	0	264
Chamoli	<<	UP	57	100	33	32	18	21	6	0	267
Bolangir		OR	51	28	37	25	36	46	39	6	268
Dungarpur		RJ	48	80	28	22	30	42	15	4	269
Lalitpur		UP	72	60	55	15	38	28	3	0	271
Bhagalpur		BH	72	60	47	18	16	44	15	0	272
Jaisalmer	<<	RJ	57	64	61	43	36	7	3	4	275
Hamirpur		UP	57	54	68	8	42	28	18	4	279
Dholpur		RJ	60	44	67	24	20	45	21	0	281
Gopalganj		BH	36	54	22	11	6	55	75	22	281
Purulia		WB	48	56	37	13	26	24	30	48	282
Budaun		UP	57	40	69	10	42	33	30	2	283
Darbhanga		BH	57	54	34	25	16	81	15	2	284
W. Champaran		BH	60	36	39	22	8	29	57	34	285
Saran		BH	54	78	36	18	8	58	30	8	290
Birbhum		WB	63	62	35	13	26	66	24	8	297
Fatehpur		UP	45	48	39	7	48	48	24	40	299
Sawai Madhopur		RJ	72	56	58	31	58	23	6	0	304
Azamgarh		UP	51	92	28	9	50	56	15	4	305
Shivpuri		MP	57	50	59	35	68	19	12	6	306
Bhojpur		BH	66	92	44	16	28	37	21	4	308
Samastipur		BH	48	48	19	15	18	80	69	16	313
Lohardagga	<<	BH	78	54	43	39	18	29	51	2	314
Chhatarpur	<<	MP	57	54	75	27	74	27	3	0	317
Etah		UP	54	50	65	12	50	53	18	16	318
Mayurbhanj		OR	54	38	24	13	38	62	54	36	319
Barabanki		UP	39	48	36	8	44	39	81	26	321
Balaghat		MP	39	32	37	33	72	36	60	14	323
Uttar Kashi	<<	UP	51	80	28	28	76	15	36	10	324
Jhabua		MP	51	30	34	35	84	42	33	16	325
Etawah		UP	57	64	61	11	34	49	45	8	329
Deoria		UP	45	64	29	6	32	48	75	32	331
Ghazipur		UP	60	98	28	7	54	68	15	2	332
Almora		UP	60	114	22	21	34	58	27	6	342
Ballia		UP	63	94	39	9	48	60	30	0	343
Deoghar		BH	75	76	53	20	18	55	18	28	343
Dangs		GJ	42	46	43	25	82	78	15	14	345
Banswara		RJ	84	74	30	26	38	38	36	20	346
Jaunpur		UP	57	94	27	7	50	67	36	10	348
Tonk		RJ	72	56	76	31	32	19	27	36	349
Sidhi		MP	42	70	25	16	114	30	30	24	351
Banaskantha		GJ	51	42	40	88	52	51	24	8	356
Nalanda		BH	57	56	57	63	38	72	12	2	357
Churu	<<	RJ	60	84	113	47	30	15	6	4	359
Nagaur		RJ	39	50	62	43	94	22	27	26	363
Gaya		BH	72	76	52	26	48	33	48	8	363
Sitapur		UP	57	54	47	9	34	33	108	30	372
Jalaun		UP	72	74	86	12	48	51	21	10	374
Pithoragarh		UP	69	108	29	25	32	19	78	16	376
Muzaffarpur		BH	87	80	36	31	26	57	54	6	377
Vidisha		MP	111	46	78	51	58	18	18	2	382
Raigarh		MP	48	38	37	106	72	25	51	6	383
Unnao		UP	42	66	53	8	46	46	78	48	387
Faizabad		UP	69	88	45	15	64	44	45	18	388
Kanpur Dehat		UP	60	44	22	4	100	47	75	38	390
Mainpuri		UP	57	60	52	15	104	51	45	10	394
Gonda		UP	48	56	30	7	30	31	51	146	399
Sabarkantha		GJ	63	54	41	113	52	79	3	0	405
Morena		MP	78	48	80	40	86	22	36	22	412
Betul		MP	54	64	73	36	110	21	33	22	413
Tehri Garhwal		UP	45	118	22	16	72	45	51	44	413
Midnapore		WB	60	62	39	13	30	46	102	72	424
Balasore		OR	87	38	37	25	104	63	39	32	425
Farukhabad		UP	81	68	73	14	52	45	81	18	432
Rajgarh		MP	69	32	65	44	80	23	93	32	438
Jhalawar		RJ	75	40	61	31	68	23	108	36	442
Rohtas		BH	75	72	40	27	118	33	39	38	442
Srikakulam		AP	78	56	49	25	90	77	63	14	452
Ganjam		OR	84	68	58	38	104	38	51	16	457
Mahbubnagar		AP	90	52	43	25	128	31	66	26	461
Rajnandgaon		MP	57	38	61	27	58	27	165	28	461
Sultanpur		UP	69	70	17	11	44	58	33	164	466
Mirzapur		UP	114	88	54	15	64	36	48	52	471
Mau		UP	51	92	67	13	84	55	99	18	479
Sagar		MP	102	80	114	44	88	25	24	10	487
Beed (Bhir)		MH	69	40	70	22	100	77	78	32	488
Bidar		KT	102	58	76	50	24	88	63	30	491
Sikar		RJ	66	84	82	43	120	29	51	20	495
Bhind		MP	51	54	80	28	146	40	60	42	501
Giridih		BH	42	42	60	71	0	26	186	76	503
Sehore		MP	105	60	70	56	126	19	51	18	505
Hazaribagh		BH	66	102	70	20	42	21	117	70	508
Osmanabad		MH	69	38	59	18	156	86	60	24	510
Rae Bareli		UP	57	64	35	13	64	58	114	106	511
Malappuram		KL	102	112	35	74	44	70	51	28	516
Raichur		KT	135	66	81	51	34	70	51	32	520
Nadia		WB	54	66	88	25	48	78	135	26	520
Munger		BH	60	70	65	24	22	35	183	64	523
Parbhani		MH	78	36	88	24	96	78	102	24	526
Garhwal		UP	66	184	48	30	40	65	21	74	528
Yavatmal		MH	90	50	67	25	102	55	114	32	535
Datia		MP	75	72	88	38	164	41	45	12	535
Latur		MH	78	42	79	29	114	87	81	30	540
Damoh		MP	72	40	71	26	134	28	39	130	540
Bijapur		KT	117	74	92	56	36	74	66	28	543
Tiruvanamalai		TN	120	48	47	25	156	68	87	NA	551
Narsinghpur		MP	117	70	58	58	170	25	27	28	553
Shajapur		MP	75	38	69	66	124	34	87	62	555
Pilibhit		UP	108	60	72	13	66	36	156	48	559
Sindhudurg		MH	81	128	30	41	84	86	96	20	566
Shahjahanpur		UP	84	60	81	16	54	33	201	38	567
Kendujhar		OR	69	44	49	25	106	45	141	92	571
Buldhana		MH	72	36	80	33	154	57	102	38	572
Guna		MP	81	56	76	39	80	15	75	158	580
Bundi		RJ	129	64	68	27	102	27	90	76	583
Koraput		OR	51	34	44	25	110	44	63	212	583
Wayanad	<<	KL	246	58	13	99	30	41	66	30	583
Chittorgarh		RJ	90	80	61	29	136	26	51	120	593
Kheri		UP	105	56	41	14	56	27	228	68	595
Shahdol		MP	42	72	82	26	122	25	135	92	596
Rewa		MP	72	86	59	24	160	43	51	108	603
Idukki	<<	KL	156	76	18	139	36	34	51	108	618
Chhindwara		MP	69	74	90	56	122	20	99	90	620
Bharatpur		RJ	135	70	76	34	42	44	132	90	623
Jhunjhunu		RJ	72	92	81	45	158	43	54	90	635
Cuttack		OR	141	80	48	88	90	58	114	18	637
Nanded		MH	78	44	84	31	118	99	132	52	638
Tumkur		KT	120	74	65	48	36	120	96	82	641
Ramanathapuram		TN	81	76	85	100	80	59	120	46	647
Rampur		UP	114	56	102	18	76	54	147	84	651
Kasargod		KL	147	118	64	188	62	64	3	6	652
Bhandara		MH	72	52	51	27	196	65	108	82	653
Kolar		KT	123	74	91	63	104	128	60	14	657
Jalna		MH	99	38	66	26	148	54	165	76	672
Aligarh		UP	90	100	98	47	128	45	102	64	674
Gorakhpur		UP	87	138	72	34	60	42	192	50	675
South Arcot		TN	114	60	61	25	108	77	138	100	683
W. Nimar (Khargone)		MP	69	42	59	54	168	38	210	44	684
Dhenkanal		OR	75	62	38	25	164	53	108	162	687
Akola		MH	102	50	112	42	108	64	171	54	703
Pudukottai		TN	108	62	55	38	80	69	225	70	707
Bilaspur		MP	63	66	66	45	154	34	123	166	717
Khammam		AP	93	70	79	38	198	33	111	98	720
Dhule		MH	108	52	80	41	134	81	156	74	726
Jalpaiguri	<<	WB	90	60	64	13	20	45	336	100	728
Warangal		AP	132	82	75	50	192	39	117	42	729
Nalgonda		AP	90	48	46	25	258	42	123	100	732
Bulandshahr		UP	81	92	81	26	174	53	138	90	735
Hassan		KT	186	96	68	79	30	179	72	26	736
Cuddapah		AP	147	88	93	38	154	45	123	48	736
Thanjavur		TN	150	122	89	63	78	93	108	34	737
Prakasam		AP	159	94	64	25	148	35	168	44	737
Begusarai		BH	63	52	38	29	56	67	93	340	738
Anantapur		AP	135	88	91	50	136	39	144	60	743
Ratnagiri		MH	78	124	35	48	90	86	165	120	746
Panch Mahal		GJ	87	56	41	50	56	77	231	156	754
Amravati		MH	96	76	128	47	144	53	183	32	759
Palakkad		KL	159	156	61	128	54	51	66	94	769
Nellore		AP	174	98	92	63	78	56	117	92	770
Hoshangabad		MP	129	88	107	83	132	20	111	104	774
Ganganagar		RJ	180	100	82	84	76	23	180	50	775
Jind		HR	168	92	67	97	256	68	6	24	778
Gulbarga		KT	117	74	91	52	84	69	114	180	781
Pali		RJ	63	76	85	90	88	29	252	100	783
Bikaner		RJ	144	148	154	75	64	14	171	50	820
Raipur		MP	120	76	77	69	148	39	228	68	825
Karimnagar		AP	111	108	80	38	292	40	120	38	827
Mandsaur		MP	75	70	90	100	264	27	93	112	831
Mandya		KT	120	64	63	49	68	280	111	82	837
Muradabad		UP	129	100	107	35	98	48	261	64	842
Kurnool		AP	150	82	100	38	110	41	273	50	844
Medak		AP	141	68	56	38	292	48	162	50	855
Nizamabad		AP	132	96	79	50	190	60	204	50	861
Sambalpur		OR	102	68	67	63	152	39	279	104	874
Allahabad		UP	120	138	82	45	124	60	168	150	887
Adilabad		AP	78	78	90	25	186	29	321	88	895
Varanasi		UP	189	188	106	65	88	82	120	62	900
Satara		MH	141	96	50	47	128	94	201	156	913
Puri		OR	294	162	77	125	102	59	84	24	927
East Godavari		AP	168	112	92	75	80	61	243	102	933
Saharanpur		UP	138	114	99	47	158	49	243	86	934
Satna		MP	105	84	77	37	160	45	210	218	936
Bellary		KT	222	92	116	72	136	82	138	80	938
Chitradurga		KT	156	74	105	77	76	109	273	84	954
Jalgaon		MH	117	70	107	49	212	77	249	110	991
Raisen		MP	105	44	62	51	266	16	189	258	991
Udaipur		RJ	144	120	66	61	154	32	213	206	996
Bareilly		UP	105	108	127	45	94	45	249	232	1005
Amreli		GJ	84	78	84	63	70	66	387	174	1006
East Nimar		MP	108	68	107	80	222	27	297	100	1009
Jodhpur		RJ	153	150	137	122	114	25	213	100	1014
Muzaffarnagar		UP	144	106	93	39	200	57	297	92	1028
Vizianagaram		AP	78	50	67	38	36	53	582	126	1030
Firozabad		UP	75	82	104	21	42	62	588	60	1034
Mathura		UP	96	114	91	44	158	66	288	180	1037
West Godavari		AP	195	110	80	75	110	89	303	92	1054
Ratlam		MP	144	120	124	132	192	27	255	64	1058
Bhiwani		HR	150	122	68	99	258	64	219	84	1064
Mahendragarh		HR	117	106	49	55	248	92	174	228	1069
Darjeeling		WB	156	172	119	125	68	103	258	82	1083
Kaithal		HR	177	112	57	62	308	74	267	32	1089
Chikmagalur		KT	297	132	66	101	256	154	57	28	1091
Kannur		KL	162	188	198	163	56	70	201	54	1092
Ahmednagar		MH	126	72	62	6	224	79	291	232	1092
Wardha		MH	132	82	103	41	208	56	369	106	1097
Belgaum		KT	174	118	93	86	204	99	228	96	1098
Pasumpon		TN	150	128	104	100	98	78	312	152	1122
Sirsa		HR	198	128	82	127	270	63	216	50	1134
Bhilwara		RJ	189	76	76	31	100	34	405	226	1137
Bijnor		UP	96	84	98	17	118	53	567	112	1145
Jhansi		UP	120	142	154	26	108	33	321	246	1150
Dharamapuri		TN	135	54	37	38	102	60	357	370	1153
Agra		UP	204	200	158	70	140	64	210	108	1154
Kozhikode		KL	222	164	149	174	62	81	234	78	1164
Alwar		RJ	117	90	55	62	180	41	306	324	1175
Surendranagar		GJ	87	78	116	125	34	44	585	112	1181
Kodagu		KT	372	242	62	196	30	118	132	32	1184
Hissar		HR	207	144	82	118	262	77	192	106	1188
Sangli		MH	165	110	89	66	176	82	315	186	1189
Solapur		MH	138	76	112	49	178	95	411	152	1211
Uttar Kannada		KT	150	154	94	117	142	142	252	176	1227
Dhar		MP	84	56	51	72	284	38	390	266	1241
Tirunelveli		TN	138	122	123	75	172	78	381	156	1245
Bangalore Rural		KT	117	58	71	74	56	149	339	406	1270
Bhavnagar		GJ	192	142	136	113	106	55	390	136	1270
Patna		BH	261	312	148	162	96	60	177	56	1272
Krishna		AP	249	150	139	113	114	80	327	100	1272
Chittoor		AP	162	108	77	50	200	54	522	102	1275
Alapuzha		KL	261	290	119	148	72	107	174	108	1279
W. Singhbhum		BH	45	92	61	27	70	14	405	576	1290
Guntur		AP	240	132	112	75	90	57	513	74	1293
Mysore		KT	261	146	116	113	72	140	291	158	1297
Jabalpur		MP	333	166	177	121	120	36	171	212	1336
Dindigul-Anna		TN	171	86	83	63	224	69	423	222	1341
Shimoga		KT	234	108	103	80	238	132	228	228	1351
Dharwad		KT	183	118	136	89	58	123	435	224	1366
Kottayam		KL	306	326	68	274	90	144	81	96	1385
Ajmer		RJ	171	176	159	114	132	40	432	176	1400
Nasik		MH	144	100	138	86	220	102	312	298	1400
Kolhapur		MH	168	94	103	83	212	89	402	250	1401
Meerut		UP	225	170	144	68	216	54	306	218	1401
Bhatinda		PB	288	174	88	113	196	91	282	186	1418
Rohtak		HR	192	188	84	52	144	75	471	218	1424
Kota		RJ	201	132	142	107	254	20	195	386	1437
Gwalior		MP	315	228	229	194	132	31	174	134	1437
Kheda		GJ	354	262	88	125	126	94	267	126	1442
Jaipur		RJ	348	238	153	189	144	34	228	114	1448
Periyar		TN	255	168	96	175	226	94	330	108	1452
Junagadh		GJ	168	200	127	125	150	56	375	260	1461
Ferozpur		PB	237	158	93	125	374	100	315	62	1464
Mehsana		GJ	120	94	86	125	140	68	504	332	1469
Ranchi		BH	285	220	129	117	136	48	396	158	1489
Pathanamthitta		KL	225	696	51	195	62	87	132	46	1494
Chandrapur		MH	93	96	109	29	406	60	264	440	1497
Thrissur		KL	252	364	102	177	82	84	309	164	1534
Tiruchirapalli		TN	228	134	104	100	166	76	441	298	1547
Barddhaman		WB	126	148	138	50	178	62	639	216	1557
Thiruvananthapuram		KL	369	372	132	235	68	131	186	66	1559
Kanya Kumari		TN	162	150	66	75	60	143	840	64	1560
Jamnagar		GJ	171	230	155	150	130	33	351	364	1584
Madurai		TN	288	134	175	113	162	80	459	208	1619
Aurangabad		MH	195	92	127	6	262	71	462	430	1645
Sirohi		RJ	78	104	76	52	152	32	684	472	1650
Faridkot		PB	273	234	99	125	254	116	339	222	1662
Salem		TN	207	140	112	113	288	102	561	200	1723
Rajkot		GJ	231	244	183	238	138	53	471	166	1724
Gurdaspur		PB	273	308	90	125	438	145	264	90	1733
Dewas		MP	162	62	101	73	256	119	597	402	1772
Kutch		GJ	156	512	118	175	96	16	453	262	1788
Yamunanagar		HR	303	246	131	194	360	88	345	136	1803
Rewari		HR	189	178	59	77	298	103	414	496	1814
North Arcot		TN	183	92	123	75	166	74	741	368	1822
Dakshina Kannada		KT	432	386	110	237	100	139	291	134	1829
Sonepat		HR	294	244	92	294	266	94	282	274	1840
Karnal		HR	342	246	107	135	408	92	270	266	1866
Hoshiarpur		PB	159	430	60	100	292	135	339	366	1881
Hooghly		WB	87	124	120	38	136	122	873	430	1930
Nagpur		MH	333	250	240	98	264	56	441	256	1938
Ujjain		MP	231	144	155	128	328	28	456	470	1940
Kurukshetra		HR	234	212	94	175	508	135	483	112	1953
Nainital		UP	249	180	123	61	240	61	651	392	1957
Haridwar		UP	267	236	121	51	210	53	507	562	2007
Visakhapatnam		AP	369	190	155	88	180	46	630	406	2064
Sangrur		PB	282	180	95	138	416	110	606	248	2075
Howrah		WB	105	160	193	75	268	117	951	322	2191
Amritsar		PB	354	394	133	213	452	115	369	182	2212
Ranga Reddy		AP	282	98	184	25	292	58	762	576	2277
Ambala		HR	345	376	139	304	272	115	360	390	2301
Lucknow		UP	576	564	242	211	160	67	375	112	2307
Gurgaon		HR	192	256	80	200	240	101	606	678	2353
Patiala		PB	318	304	119	188	348	148	618	366	2409
Valsad		GJ	264	352	95	125	244	110	681	572	2443
ChengalpattuMGR		TN	195	104	174	25	148	110	960	826	2542
Panipat		HR	396	198	106	164	402	97	894	382	2639
Bharuch		GJ	273	138	83	150	322	58	822	832	2678
Kollam		KL	456	228	72	157	92	102	1431	148	2686
Dehra Dun		UP	663	682	197	148	288	75	432	222	2707
Chidambaranar		TN	219	140	161	100	300	89	1074	738	2821
Indore		MP	753	402	270	319	292	52	534	204	2826
Nilgiris		TN	801	188	194	150	364	102	672	366	2837
Surat		GJ	339	294	197	263	378	80	756	534	2841
Sundergarh		OR	159	142	130	75	256	53	819	1300	2934
Gandhinagar		GJ	810	396	159	238	46	202	612	500	2963
24 Parganas*		WB	873	634	197	225	96	62	651	236	2974
Durg		MP	153	120	138	36	370	47	873	1290	3027
Jalandhar		PB	426	912	141	200	404	168	432	372	3055
Raigarh		MH	117	140	69	52	406	75	438	1818	3115
Sonbhadra		UP	252	112	52	20	1720	19	393	576	3144
Thane		MH	192	236	252	82	480	90	738	1108	3178
Rupnagar		PB	276	348	99	100	566	167	792	844	3192
Kapurthala		PB	273	660	100	200	484	146	960	436	3259
Kanpur City		UP	633	460	330	237	296	83	933	416	3388
Ernakulam		KL	888	446	190	384	114	129	456	784	3391
Bhopal		MP	801	518	311	338	164	51	522	712	3417
Kamarajar		TN	318	110	146	38	254	71	2010	504	3451
Pune		MH	498	354	197	207	316	65	750	1068	3455
Dhanbad		BH	168	276	199	76	166	36	1308	1378	3607
Ghaziabad		UP	354	292	180	219	422	67	1107	1042	3683
Vadodara		GJ	780	414	166	188	274	78	780	1124	3804
Ahmedabad		GJ	708	482	291	488	84	66	1443	602	4164
E. Singhbhum		BH	213	278	206	89	236	65	1356	1928	4371
Hyderabad		AP	1986	816	389	475	168	25	426	156	4441
Faridabad		HR	462	292	189	249	380	94	1962	1524	5152
Ludhiana		PB	1176	544	194	338	616	170	1473	750	5261
Bangalore Urban		KT	1620	742	334	409	266	340	1152	868	5731
Madras		TN	3498	1428	389	738	544	1517	1014	738	9866
Coimbatore		TN	2280	1064	207	213	390	102	4362	2640	11258
Greater Bombay		MH	5022	2958	389	1004	548	14	1473	1520	12928

(N.B. "<<" indicates "no industry" districts)

("N.A." indicates "not available")

(* includes North 24 Parganas, South 24 Parganas and Calcutta)

Annexure 1

1. Accounting standards for assesses following mercantile system of accounting

In exercise of the the powers conferred by sub-section (2) of section 145 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following accounting standards to be followed by all assesses following mercantile system of accounting, namely:—

A. Accounting Standard I relating to disclosure of accounting policies:

(1) All significant accounting polices adopted in the preparation and presentation of financial statements shall be disclosed.

(2) The disclosure of the significant accounting policies shall form part of the financial statements and the significant accounting policies shall normally be disclosed in one place.

(3) Any change in an accounting policy which has a material effect in the previous year or in the years subsequent to the previous year shall be disclosed. The impact of, and the adjustments resulting from, such change, if material, shall be shown in the financial statements of the period in which such change is made to reflect the effect of such change. Where the effect of such change is not ascertainable, wholly or in part, the fact shall be indicated. If a change is made in the accounting policies which has no material effect on the financial statements for the previous year but which is reasonably expected to have a material effect in any year subsequent to previous year, the fact of such change shall be appropriately disclosed in the previous year in which the change is adopted.

(4) Accounting policies adopted by an assessee should be such so as to represent a true and fair view of the state of affairs of the business, profession or vocation in the financial statements prepared and presented on the basis of such accounting policies. For this purpose, the major considerations governing the selection and application of accounting policies are following namely:—

(i)	*Prudence*.—Provisions should be made for all known liabilities and losses even though the amount cannot be determined with certainty and represents only a best estimate in the light of available information;
(ii)	*Substance over form*.—The accounting treatment and presentation in financial statements of transactions and events should be governed by their substance and not merely by the legal form;
(iii)	*Materiality*.—Financial statements should disclose all material items, the knowledge of which might influence the decisions of the user of the financial statements.

(5) If the fundamental accounting assumptions relating to Going Concern, Consistency and Accrual are followed in financial statements, specific disclosure in respect of such assumptions is not required. If a fundamental accounting assumption is not followed, such fact shall be disclosed.

(6) For the purposes of the paragraphs (1) to (5) the expressions,—

(a)	"Accounting policies" means the specific accounting principles and the methods of applying those principles adopted by the assessee in the preparation and presentation of financial statements;
(b)	"Accrual" refers to the assumption that revenues and costs are accrued, that is, recognized as they are earned or incurred (and not as money is received or paid) and recorded in the financial statements of the periods to which they relate;
(c)	"Consistency" refers to the assumption that accounting policies are consistent from one period to another;
(d)	"Financial Statements" means any statement to provide information about the financial position, performance and changes in the financial position of an assessee and includes balance sheet, profit and loss account and other statements and explanatory notes forming part thereof;
(e)	"Going concern" refers to the assumption that the assessee has neihter the intention nor the necessity of liquidation or of curtailing materially the scale of the business, profession or vocation and intends to continue his business, profession or vocation for the foreseeable future.

B. Accounting Standard II relating to disclosure of prior period and extraordinary items and changes in accounting policies:

(7) Prior period items shall be separately disclosed in the profit and loss account in the previous year together with their nature and amount in a manner so that their impact on profit or loss in the previous year can be perceived.

(8) Extraordinary items of the enterprise during the previous year shall be disclosed in the profit and loss account as part of taxable income. The nature and amount of each such item shall be separately disclosed in a manner so that their relative significance and effect on the operating results of the previous year can be perceived.

(9) A change in an accounting policy shall be made only if the adoption of a different accounting policy is required by statute or if it is considered that the change would result in a more appropriate preparation or presentation of the financial statements by an assessee.

(10) Any change in an accounting policy which has a material effect shall be disclosed. The impact of, and the adjustments resulting from such change, if material, shall be shown in the financial statements of the period in which such change is made to reflect the effect of such change. Where the effect of such change is not ascertainable, wholly or in part, the fact shall be indicated. If a change is made in the accounting policies which has no material effect on the financial statements for the previous year but which is reasonably expected to have a material effect in years subsequent to the previous years, the fact of such change shall be appropriately disclosed in the previous year in which the change is adopted.

(11) A change in an accounting estimate that has a material effect in previous year shall be disclosed and quantified. Any change in an accounting estimate which is reasonably expected to have a material effect in years subsequent to previous year shall also be disclosed.

(12) If a question arises as to whether a change is a change in accounting policy or a change in an accounting estimate, such a question shall be referred to the Board for decision.

(13) For the purposes of the paragraphs (7) to (12), the expressions,—

(a)	"Accounting estimate" means an estimate made for the purpose of preparation of financial statements which is based on the circumstances existing at the time when the financial statements are prepared;
(b)	"Accounting policies" means the specific accounting principles and the method of applying those principles adopted by the assessee in the preparation and presentation of financial statements;
(c)	"Extraordinary items" means gains or losses which arise from events or transactions which are distinct from the ordinary activities of the business and which are both material and expected not to recur frequently or regularly. Extraordinary items includes material adjustments necessitated by circumstances which though related to years preceding to the previous year are determined in the previous year:
	Provided that income or expenses arising from the ordinary activities of the business or profession or vocation of an assessee though abnormal in amount or infrequent in occurrence shall not qualify as extraordinary item;
(d)	"Financial Statements" means any statement to provide information about the financial position, performance and changes in the financial position of an assessee and includes balance sheet, profit and loss account and other statements and explanatory notes forming part thereof;
(e)	"prior period items" means material charges or credits which arise in the previous year as a result of errors or omissions in the preparation of the financial statements of one or more previous years:
	Provided that the charge or credit arising on the outcome of a contingency, which at the time of occurrence could not be estimated accurately shall not constitute the correction of an error but a change in estimate and such an item shall not be treated as a prior period item.

This notification shall come into force with effect from 1st day of April, 1996 and shall accordingly apply to assessment year 1997-1998 and subsequent assessment years.

Notification No. 9949, dated 25-1-1996

2. Notification of industrially backward districts of Category 'A' and Category 'B' under section 80-IB (5)

In exercise of powers conferred by sub-section (5) section 80-IB of the Income-tax Act, 1961 (43 of 1961) and in suppression of the notification of the Government of India, in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) Number 714(E), dated 7-10-1997, except as respects things done or omitted to be done before such supersession, the Central Government specifies the following districts as industrially backward districts of Category 'A' and Category 'B' under sub-section (5) of section 80-IB read with rule 11EA of the Income-tax Rules, 1962, namely:—

A. Category 'A' industrially backward districts

	1. Godda Bihar
	2. Gumla Bihar
	3. Araria Bihar
	4. Gadchiroli Maharashtra
	5. Madhepura Bihar
	6. Sidharthanagar Uttar Pradesh
	7. Dumka Bihar
	8. Mandla Madhya Pradesh
	9. Khagaria Bihar
	10. Kishanganj Bihar
	11. Malda West Bengal
	12. Palamau Bihar
	13. Phulbani Orissa
	14. Madhubani Bihar
	15. Kalahandi Orissa
	16. Jehanabad Bihar
	17. Saharsa Bihar
	18. West Dinajpur West Bengal
	19. Nawadah Bihar
	20. Bahraich Uttar Pradesh
	21. Sitamarhi Bihar
	22. Sahebganj Bihar
	23. Murshidabad West Bengal
	24. Cooch Behar West Bengal
	25. Bankura West Bengal
	26. Panna Madhya Pradesh
	27. Pratapgarh Uttar Pradesh
	28. Maharajganj Uttar Pradesh
	29. Jalore Rajasthan
	30. Aurangabad Bihar
	31. East Champaran Bihar
	32. Banda Uttar Pradesh
	33. Barmer Rajasthan
	34. Purnia Bihar
	35. Bastar Madhya Pradesh
	36. Siwan Bihar
	37. Vaishali Bihar
	38. Basti Uttar Pradesh
	39. Sarguja Madhya Pradesh
	40. Chamoli Uttar Pradesh
	41. Jaisalmer Rajasthan
	42. Lohardagga Bihar
	43. Chhatarpur Madhya Pradesh
	44. Uttarkashi Uttar Pradesh
	45. Churu Rajasthan
	46. Wayanad Kerala
	47. Idukki Kerala
	48. Jalpaiguri West Bengal
	49. Almora Uttar Pradesh
	50. Pithoragarh Uttar Pradesh
	51. Tehri Garhwal Uttar Pradesh
	52. The Dangs Gujarat

B. Category 'B' industrially backward districts

	1. Srikakulam Andhra Pradesh
	2. Mahbubnagar Andhra Pradesh
	3. Katiyar Bihar
	4. Bhagalpur Bihar
	5. Gopalganj Bihar
	6. Darbhanga Bihar
	7. West Champaran Bihar
	8. Saran Bihar
	9. Bhojpur Bihar
	10. Samastipur Bihar
	11. Deoghar Bihar
	12. Nalanda Bihar
	13. Gaya Bihar
	14. Muzaffarpur Bihar
	15. Rohtas Bihar
	16. Banaskantha Gujarat
	17. Sabarkantha Gujarat
	18. Bidar Karnataka
	19. Seoni Madhya Pradesh
	20. Tikamgarh Madhya Pradesh
	21. Shivpuri Madhya Pradesh
	22. Balaghat Madhya Pradesh
	23. Jhabua Madhya Pradesh
	24. Sidhi Madhya Pradesh
	25. Vidisha Madhya Pradesh
	26. Raigarh Madhya Pradesh
	27. Morena Madhya Pradesh
	28. Betul Madhya Pradesh
	29. Rajgarh Madhya Pradesh
	30. Rajnandgaon Madhya Pradesh
	31. Sagar Madhya Pradesh
	32. Beed Maharashtra
	33. Bolangir Orissa
	34. Mayurbhanj Orissa
	35. Balasore Orissa
	36. Ganjam Orissa
	37. Dungarpur Rajasthan
	38. Dholpur Rajasthan
	39. Sawai Madhopur Rajasthan
	40. Tonk Rajasthan
	41. Nagaur Rajasthan
	42. Jhalawar Rajasthan
	43. Sikar Rajasthan
	44. Hardoi Uttar Pradesh
	45. Lalitpur Uttar Pradesh
	46. Hamirpur Uttar Pradesh
	47. Badaun Uttar Pradesh
	48. Fatehpur Uttar Pradesh
	49. Azamgarh Uttar Pradesh
	50. Etah Uttar Pradesh
	51. Barabanki Uttar Pradesh
	52. Etawah Uttar Pradesh
	53. Deoria Uttar Pradesh
	54. Ghazipur Uttar Pradesh
	55. Ballia Uttar Pradesh
	56. Jaunpur Uttar Pradesh
	57. Sitapur Uttar Pradesh
	58. Jalaun Uttar Pradesh
	59. Unnao Uttar Pradesh
	60. Faizabad Uttar Pradesh
	61. Kanpur Dehat Uttar Pradesh
	62. Mainpuri Uttar Pradesh
	63. Gonda Uttar Pradesh
	64. Farukhabad Uttar Pradesh
	65. Sultanpur Uttar Pradesh
	66. Mirzapur Uttar Pradesh
	67. Mau Uttar Pradesh
	68. Purulia West Bengal
	69. Birbhum West Bengal
	70. Midnapore West Bengal

Explanation.—For the purpose of this notification, the districts correspond to the districts mentioned in the Report of the Study Group on Identification of Backward districts, dated 4th October, 1994 and are based on districts as they stood in the Census Report of 1991. Where a district specified as an industrially backward district for the purposes of section 80-IB is reorganized, either by split or otherwise, after the Census Report of 1991, all the areas comprised in the district as it existed in the Census Report of 1991 will qualify for the purpose of this rule.

This notification shall apply for the previous year relevant to the assessment year commencing on the 1st day of April, 2000, and subsequent assessment years.

Notification No. 10958, dated 15-6-1999

3. Areas notified under Chapter XXC

(See rule 48K)

With effect from 1-10-1986

Delhi	The Union territory of Delhi;
Bombay	the areas comprised in "Greater Bombay" within the meaning of the Bombay Municipal Corporation Act (No. 3 of 1988);
Calcutta	the areas comprised in "Calcutta Metropolitan Area" within the meaning of the West Bengal Town and Country (Planning and Development) Act, 1979 (Act No. 13 of 1979);
Madras	the areas comprised in "Madras Metropolitan Planning Area" within the meaning of the Tamil Nadu Town and Country Planning Act, 1971 (Act No. 35 of 1972).
Bangalore	the areas comprised in "Bangalore Metropolitan Region within the meaning of the Bangalore Metropolitan Region Development Authority Act, 1985 (Karnataka Act No. 39 of 1985); and
Ahmedabad	the areas declared by the State Government of Gujarat under section 22 of the Gujarat Town Planning and Urban Development Act, 1976 (Gujarat Act No. 27 of 1976) as "Ahmedabad Urban Development Area" and the areas comprised in the city of Ahmedabad constituted under section 3 of the Bombay Provincial Municipal Corporation Act, 1949 (Bombay Act No. IX of 1949), as applicable to the State of Gujarat.

Notification No. SO 480(E), dated 7 August, 1986, as amended by notification No. SO 835(E), dated 21 September, 1987.

With effect from 1-6-1989

ChandigarH	The areas comprised in the "Union territory of Chandigarh";
Jaipur	the areas comprised in the "Jaipur region" within the meaning of the Jaipur Development Authority Act, 1982 (Act No. 25 of 1982);
Trivandrum	the areas comprised in the "Trivandrum Development Authority" within the meaning of the Town Planning Act, 1108 (Kerala Act No. IV of 1108, Malayalam Era);
Cochin	the areas comprised in the "Greater Cochin Development Authority" within the meaning of the Town Planning Act, 1108 (IV of 1108), and the Madras Town Planning Act, 1920 (VII of 1920);
Pune	the areas comprised in the "City of Pune" within the meaning of the Bombay Provincial Municipal Corporations Act, 1949 (Bombay Act No. LIX of 1949);
Nagpur	the areas comprised in the "Corporation of the City of Nagpur" within the meaning of the City of Nagpur Corporation Act, 1948 (CP and Berar Act No. II of 1950);
Patna	the areas comprised in "Patna" within the meaning of the Patna Municipal Corporation Act, 1951 (Bihar Act No. 13 of 1952);
Bhopal	the areas comprised in the "Bhopal Municipal Corporation" within the meaning of the Madhya Pradesh Municipal Corporation Act, 1956 (No. 23 of 1956);
Indore	the areas comprised in the "Indore Vikas Pradhikaran" within the meaning of the Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973 (No. 23 of 1973);
Cuttack	the areas comprised in the "Cuttack Development Area" within the meaning of the Orissa Development Authorities Act, 1982 (Orissa Act No. 14 of 1982);
Bhubaneshwar	the areas comprised in the "Bhubaneshwar Development Area" within the meaning of the Orissa Development Authorities Act, 1982 (Orissa Act No. 14 of 1982);
Hyderabad	the areas comprised in the "Municipal Corporation of Hyderabad" within the meaning of the Hyderabad Municipal Corporation Act, 1955 (Act No. II of 1956), and the areas comprised in the "Civil area" of Secunderabad Cantonment within the meaning of the Cantonments Act, 1924 (2 of 1924);
Kanpur	the areas comprised in the district of "Kanpur Nagar" within the meaning of the Uttar Pradesh Land Revenue Act, 1901 (Uttar Pradesh Act No. III of 1901);
Lucknow	the areas comprised in the "City of Lucknow" within the meaning of the Uttar Pradesh Corporation Act, 1959 (Uttar Pradesh Act No. II of 1959);
coimbatore	the areas comprised in the "City of Coimbatore" within the meaning of the Coimbatore City Municipal Corporation Act, 1981 (Tamil Nadu Act No. XXV of 1981);
madurai	the areas comprised in the "City of Madurai" within the meaning of the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act of XV of 1971);
gujarat	the areas declared by the State Government of Gujarat under section 22 of the Gujarat Town Planning and Urban Development Act, 1976 Gujarat Act No. 27 of 1976), as "Surat Urban Development Area" and the area comprised in the city of Surat constituted under section 3 of the Bombay Provincial Municipal Corporations Act, 1949 (Bombay Act No. LIX of 1949), as applicable to the State of Gujarat.

Notification No. SO 339(E), dated 8 May, 1989.

With effect from 1-2-1990

Pune

The areas comprised in "Poona Urban Agglomeration" within the meaning of Schedule I of the Urban Land (Ceiling and Regulation) Act, 1976 [other than the areas comprised in the "City of Pune" within the meaning of the Bombay Provisional Municipal Corporation Act, 1949 (Bom-LIX of 1949)].

Notification No. SO 53(E), dated 19 January, 1990.

With effect from 1-4-1991

Gurgaon	The entire district of Gurgaon in Haryana State comprising the tehsils of Gurgaon, Pataudi, Nuh and Ferozpur Jhirka and including the entire area comprised in Gurgaon Municipal Committee within the meaning of the Punjab Government Gazette Part I No. 1405-14-61/5076 dated 4 March, 1966;
Faridabad	the areas comprised in Faridabad Complex of District Faridabad within the meaning of the Faridabad Complex (Regulation and Development) Act, 1975 (Haryana Act No. 10 of 1975);
Gurgaon	the area falling within eight kms. from Municipal limits of Gurgaon and Faridabad Complex;
Gujarat	the areas declared by the State Government of Gujarat under section 22 of the Gujarat Town Planning and Urban Development Act, 1976 (Gujarat Act No. 27 of 1976), as "Baroda Urban Development Area" and the areas comprised in the City of Baroda constituted under section 3 of the Bombay Provincial Municipal Corporation Act, 1949 (Bombay Act No. LIX of 1949), as applicable to the State of Gujarat;
Uttar Pradesh	the areas comprised in Ghaziabad Municipality as notified under Uttar Pradesh Municipal Act, 1961 (U.P. Act No. 11 of 1961);
Ghaziabad	the areas in the district of Ghaziabad (other than areas comprised in the Ghaziabad Municipality) notified by the Government of Uttar Pradesh, under Uttar Pradesh (Regulations of Building Operation) Act, 1958 (U.P. Act No. 34 of 1958), and regulated by the Ghaziabad Development Authority as constituted under Uttar Pradesh Urban Planning and Development Act, 1973 (U.P. Act No. 30 of 1974);
Uttar Pradesh	the areas notified by the Government of Uttar Pradesh in Notification No. 2042-BHAU/18-11-123/AN/85 dated 11th July, 1989, under clause (d) of section 2 of the Uttar Pradesh Industrial Area Development Act, 1976 (U.P. Act No. 6 of 1976), and regulated by New Okhla Industrial Development Authority constituted under section 3 of the said Act.

Notification No. SO 180(E), dated 14 March, 1991.