Annex B
Present Scheme of Control rates i.e. Inland Revenue depreciation rates, 1964
Current Inland Revenue depreciation rates
Initial
Annual
Initial
Annual
Land
Buildings
industrial
2.0%
20%
4%
Buildings
commercial
0.8%
0.8%
Cables and overhead lines
20%
3.0%
25%
5.0%
Switch gear and transformers
20%
7.5%
25,0
10%
10%
Generators
20%
10.9%
25%
15%
Air conditioners etc.
20%
15.0%
25%
Computers
20%
20.0%
25%
20%
25%
Motor vehicles
20%
25.0%
25%