Karnal ke ek printing press owner ne March mein ₹5 lakh ki machine kharidi aur socha, "poora ₹5 lakh is saal ke kharche mein aa jaayega, tax bachega." CA ne bataya ki is saal sirf 15% yaani ₹75,000 hi kharcha gina jaayega. Baaki ₹4.25 lakh agle saalon mein dheere-dheere. Ye wahi galatfehmi hai jo kaafi chhote business owners ko hoti hai. Depreciation asal mein kharide hue asset ki cost ko kai saalon mein baantne ka tareeka hai, jisse har saal ka taxable profit kam hota hai. Aaiye dekhte hain kis asset par kitni milti hai, aur kaise sahi tareeke se claim karein.
Quick Summary
- Income-tax mein depreciation WDV (written down value) method se, asset ke "block" par percentage ke hisaab se milti hai.
- Mukhya rates: computer/laptop 40%, plant and machinery 15%, furniture 10%, motor car 15%, intangible (software licence, patent jaise) 25%.
- Agar asset FY mein 180 din se kam use hua, to us saal sirf aadha rate. FY 2026-27 mein 3 October 2026 ke baad "use mein aaye" asset par half rate lagta hai. Ye cut-off ab nikal chuka hai, yaani is saal ka naya asset half rate par hi jayega.
- Ye tax bachat nahi, tax ka timing hai. Kul deduction asset ki cost se zyada nahi ho sakta.
- Depreciation claim karna optional nahi, aur cash mein bada payment karne par asset ki cost kam maani ja sakti hai.
Kis Asset Par Kitni Depreciation
Income-tax Rules (Rule 5 aur Appendix I) mein asset ko blocks mein baanta gaya hai. Neeche ki table mein aam taur par kaam aane waale rates hain. Ye rates Income-tax Act, 1961 ke under ke hain aur naye Act mein bhi concept wahi chal raha hai, lekin sahi block aur rate confirm karna CA ka kaam hai.
| Asset | Depreciation rate (WDV) | Dhyan rakhein |
|---|---|---|
| Computer, laptop, software | 40% | Tab, printer, server jaise equipment kaun sa block hai, check karein. |
| Plant and machinery (general) | 15% | Kuch special machinery ke rates alag hain. |
| Furniture aur fittings | 10% | Office table, almirah, AC fittings ka block alag ho sakta hai. |
| Motor car (business use) | 15% | Personal use ka hissa deduct nahi hota. |
| Bus, lorry, taxi (hire par chalane ka business) | 30% | Sirf hire business ke liye. |
| Electric vehicle | 40% | Details EV tax benefits wali post mein. |
| Intangible (patent, licence, trademark, know-how) | 25% | Trademark ke liye trademark registration guide. |
| Building (non-residential) | 10% | Residential building ka rate 5% hota hai. Zameen par depreciation nahi milti. |
Teen Cheezein Jo Har Business Owner Ko Pata Honi Chahiye
1. Block of assets
Income-tax mein har asset par alag depreciation nahi hoti. Same rate wale sabhi asset ek "block" mein aate hain, aur depreciation us block ki WDV par lagti hai. Isliye block ke andar ek purana asset bechne par usi block ki WDV mein se sale price ghat jaata hai.
2. 180 din ka rule
Asset jis tareekh se business mein use hona shuru hota hai (kharidne ki tareekh se zyada "put to use" ki tareekh maayne rakhti hai), us se financial year ke end tak agar 180 din se kam bachte hain, to us saal sirf aadha rate milta hai. FY 2026-27 mein ye cut-off 3 October 2026 tha: 3 October tak use mein aaya asset full rate paata hai, uske baad wala half rate. Ye tareekh nikal chuki hai, isliye ab is saal ka naya asset half rate par hi jayega. Baaki half agle saal ki WDV par automatically lag jaata hai, yaani cost gayab nahi hoti, sirf timing badalti hai.
3. Depreciation mandatory hai
Kai log sochte hain ki loss ya low income ke saal mein depreciation claim na karein. Par kaanoon mein depreciation deemed claimed maani jaati hai, isliye asset ki WDV us hisaab se ghat jaati hai. Jo depreciation us saal ki income se adjust nahi ho paati, wo unabsorbed depreciation ban kar aage le jaayi ja sakti hai. Iske liye loss set-off aur carry forward wali post bhi dekhein.
Worked Example 1: Laptop Kab Kharida, Isse Farq Padta Hai
Maan lijiye ek proprietor ne ₹60,000 (GST-inclusive, GST ka ITC nahi liya) ka laptop kharida. Dono cases mein rate 40% hai. Tax saving ke liye 30% slab aur 4% cess yaani 31.2% maani gayi hai.
| Detail | Use shuru: 10 June 2026 | Use shuru: 20 November 2026 |
|---|---|---|
| FY 2026-27 mein use ke din | 295 din (180 se zyada) | 132 din (180 se kam) |
| Applicable rate | 40% | 20% (half) |
| Pehle saal ki depreciation | ₹24,000 | ₹12,000 |
| Saal ke end WDV | ₹36,000 | ₹48,000 |
| Doosre saal ki depreciation (40%) | ₹14,400 | ₹19,200 |
| Pehle saal ka tax effect (31.2% par) | lagbhag ₹7,488 | lagbhag ₹3,744 |
Dhyan dein: ye tax effect tabhi milta hai jab aapki taxable income us slab mein ho. Agar aapki income already new regime ke ₹12 lakh wale rebate range mein aati hai aur tax zero hai, to depreciation se paise ka alag fayda nahi dikhta. Tab bhi sahi depreciation claim karna zaroori hai taaki WDV theek rahe.
Worked Example 2: ₹5 Lakh Ki Machine, Teen Saal Ka Hisaab
Maan lijiye machine 1 May ko use mein aayi (180 din se zyada), aur ye general plant and machinery ke 15% block mein hai.
| Saal | Opening WDV | Depreciation (15%) | Closing WDV |
|---|---|---|---|
| Year 1 | ₹5,00,000 | ₹75,000 | ₹4,25,000 |
| Year 2 | ₹4,25,000 | ₹63,750 | ₹3,61,250 |
| Year 3 | ₹3,61,250 | lagbhag ₹54,188 | lagbhag ₹3,07,063 |
Teen saal mein kul depreciation lagbhag ₹1.93 lakh hui, poore ₹5 lakh nahi. Aur agar manufacturing business mein ye naya plant hai, to Section 32(1)(iia) ke under additional depreciation (20%) ka sawaal bhi uthta hai. Wo kuch conditions par depend karta hai, isliye apne CA se check karein.
Gaadi Par Depreciation: Kya Claim Hoti Hai
Business ki car par 15% depreciation milti hai, lekin agar car ka kuch hissa personal use mein hai, to us hisse ki depreciation aur kharche disallow ho sakte hain. Law mein ek fixed percentage nahi hai, isliye log book rakhna sabse safe hai. Car kiske naam par leni chahiye, GST ITC milega ya nahi, ye alag sawaal hai. Uska poora jawab gaadi business ke naam lein ya personal wali post mein diya hai.
Common Mistakes
- Poori cost ko pehle saal ke kharche mein dikha dena. Depreciation sirf rate ke hisaab se milti hai.
- Asset ki purchase date ko use ki date samajh lena. 180 din ka rule "put to use" date se chalta hai, aur uska proof (installation report, first use) rakhna chahiye.
- ₹10,000 se zyada cash payment karna. Capital asset ke case mein ye depreciation ke base ko prabhavit kar sakta hai. Is rule ke liye cash limit aur 40A(3) post dekhein.
- GST ka ITC lene ke baad bhi GST-inclusive cost par depreciation lagana. Jis GST ka credit liya, wo asset ki cost nahi banta. Treatment ke liye CA se confirm karein.
- Personal use wale laptop, phone ya gaadi ki poori depreciation business mein daal dena.
- Asset bechne par WDV ka hisaab na rakhna. Block ke saare asset bikne par bacha hua WDV short-term capital gain ya loss ka roop le sakta hai.
- Presumptive scheme (Section 44AD) mein hote hue bhi alag se depreciation claim karna. Wo 6%/8% mein pehle se shamil hai.
Related Guides
- Gaadi Business Ke Naam Lein Ya Personal
- Electric Vehicle Khareedne Par Tax Benefits
- Solar Panel Lagwane Par Tax Benefit aur PM Surya Ghar
- Small Business Ko Monthly Bookkeeping Kyun Chahiye
Frequently Asked Questions
Laptop par income tax mein kitni depreciation milti hai?
Computers aur computer software par Income-tax rules ke Appendix I mein 40% rate hai (WDV method se). Agar laptop financial year mein 180 din se kam use hua, to us saal sirf aadha rate lagta hai.
Kya depreciation claim karna optional hai?
Nahi. Income-tax Act, 1961 (ab Income-tax Act, 2025 ke under renumbered) ke hisaab se depreciation business asset par deemed claimed maani jaati hai. Aap claim na bhi karein to asset ki WDV us hisaab se ghat jaati hai, isliye claim chhodna faydemand nahi hota.
Gaadi par depreciation kitni milti hai?
Business use ki normal motor car par 15%. Jo bus, lorry ya taxi hire par chalane ke business mein use hoti hain unke liye 30%. Battery-operated (electric) vehicles par 40% ka rate bataya jaata hai. Personal use ka hissa alag karna padta hai.
Asset cash mein kharida to depreciation milegi?
Ek din mein ek person ko ₹10,000 se zyada cash payment par Section 40A(3) lagta hai. Capital asset ke case mein cash se diya hissa asset ki cost mein se hat sakta hai, jisse depreciation bhi kam ho sakti hai. Isliye bada payment bank/UPI se karein.
Mera business loss mein hai, depreciation ka kya hoga?
Jo depreciation us saal ki income se adjust na ho paaye, wo unabsorbed depreciation ban kar aage carry forward ho sakti hai, aur agle saalon ki income se set-off ho sakti hai. Iske liye ITR sahi tarah file karna zaroori hai.
Kya presumptive scheme 44AD mein depreciation alag se milti hai?
Nahi. 44AD mein depreciation 6%/8% profit ke andar hi maani jaati hai. Haan, asset ki WDV aise kaati jaati hai jaise depreciation claim hui ho.
Fixed asset register aur depreciation schedule time par bana kar rakhna audit, loan aur ITR, teeno mein kaam aata hai. Hamari accounting aur bookkeeping service is kaam mein madad karti hai. Aap seedha appointment bhi book kar sakte hain.
Disclaimer: Ye article sirf general jaankari ke liye hai aur October 2026 tak ke kaanoon par based hai. Depreciation ke rates Income-tax Rules ke Appendix I (Income-tax Act, 1961, ab Income-tax Act, 2025 ke under renumbered) se liye gaye hain; naye Act ke rules mein section/rule numbers badle ho sakte hain. Examples illustrative hain aur aapke facts par result alag ho sakta hai. Koi bhi faisla lene se pehle kisi qualified professional se salah zaroor lein.