Professional Documents
Culture Documents
Building
Block 1 Residential Building 5%
(Other than Hotels and Boarding Houses )
Furniture
Block 4 Any furniture / fittings including electricals fittings 10%
Block 5 Any Plant or Machinery (not covered by Block 6,7,8,9,10,11 or 12) and Motors 15%
Cars (other than those used in a business of running them on hire)
Buses, lorries and taxies used in business of running them on hire, machinery
Block 7 used in semi-conductor industry, moulds used in rubber and plastic goods 30%
factories
Containers made of glass or plastic used as refills, new commercial vehicle which
Block 9 50%
is acquired for the purpose of business / profession
Energy saving devices; renewal energy devices; rollers in flour mills, sugar works
Block 11 80%
and steel industry
Block 12 Air pollution control equipments; water pollution control equipments; solid waste
control equipments, recycling and resource recovery systems; and
100%
Annual publications owned by assessees carrying on a profession or Books (may
or may not be annual publications) carrying on business in running lending
libraries
Intangible Assets
Know-How, Patents, Copyrights, Trademarks, Licences, Franchises and Any other
Block 13 25%
Business or Commercial Rights of similar nature