Modified on : 6 May, 2018
Top

Depreciation Calculators

Calculation of Depreciation for Income Tax (ITR format)
Schedule DPM and Schedule DOA

Calculate Depreciation on Plant & Machinery (Schedule DPM)

Calculate Depreciation on Other Assets (1) - Land & Building (Schedule DOA)

Calculate Depreciation on Other Assets (2) - Funiture & Fittings, Intangible assets & Ships (Schedule DOA)

1Block of assetsPlant and Machinery
2Rate15%30%40%
(i)(ii)(iii)
3(a)Written down value on the first day of previous year
3(b)Written down value on the first day of previous year, of those block of assets which were eligible for depreciation @ 50%, 60% or 80% as per the old Table
4Additions for a period of 180 days or more in the previous year
5Consideration or other realization during the previous year out of 3 or 4
6Amount on which depreciation at full rate to be allowed (3(a) + 3(b) + 4 -5) (enter 0, if result is negative)
7Additions for a period of less than 180 days in the previous year
8Consideration or other realizations during the year out of 7
9Amount on which depreciation at half rate to be allowed (7 - 8) (enter 0, if result is negative)
10Depreciation on 6 at full rate
11Depreciation on 9 at half rate
12Additional depreciation, if any, on 4
13Additional depreciation, if any, on 7
14Additional depreciation relating to immediately preceding year on asset put to use for less than 180 days
15Total depreciation (10+11+12+13+14)
16Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15)
17Net aggregate depreciation (15-16)
18Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 17)
19Expenditure incurred in connection with transfer of asset/ assets
20Capital gains/ loss under section 50 (5 + 8 -3(a) - 3(b) - 4 -7 -19) (enter negative only, if block ceases to exist)
(The calculator will show -ve value, presuming the block has ceased to exist. You can change it to '0')
21Written down value on the last day of previous year* (6+ 9 -15) (enter 0, if result is negative)
1Block of assetsLandBuilding (not including land)
2RateNil5%10%40%
(i)(ii)(iii)(iv)
3Written down value on the first day of previous year
4Additions for a period of 180 days or more in the previous year
5Consideration or other realization during the previous year out of 3 or 4
6Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative)
7Additions for a period of less than 180 days in the previous year
8Consideration or other realizations during the year out of 7
9Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative)
10Depreciation on 6 at full rate
11Depreciation on 9 at half rate
12Total depreciation (10+11)
13Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12)
14Net aggregate depreciation (12-13)
15Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14)
16Expenditure incurred in connection with transfer of asset/ assets
17Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist)
(The calculator will show -ve value, presuming the block has ceased to exist. You can change it to '0')
18Written down value on the last day of previous year (6+ 9 -12) (enter 0 if result is negative)
1Block of assetsFurniture & FittingsIntangible AssetsShips
2Rate10%25%30%
(i)(ii)(iii)
3Written down value on the first day of previous year
4Additions for a period of 180 days or more in the previous year
5Consideration or other realization during the previous year out of 3 or 4
6Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative)
7Additions for a period of less than 180 days in the previous year
8Consideration or other realizations during the year out of 7
9Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative)
10Depreciation on 6 at full rate
11Depreciation on 9 at half rate
12Total depreciation (10+11)
13Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12)
14Net aggregate depreciation (12-13)
15Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14)
16Expenditure incurred in connection with transfer of asset/ assets
17Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist)
(The calculator will show -ve value, presuming the block has ceased to exist. You can change it to '0')
18Written down value on the first day of previous year

Straight Line Method

Enter Value of Asset
Enter Depreciation Rate
YearDepreciation for the YearRemaining Asset Value
First year
Second year
Third year
Fourth year
Fifth year
Sixth year
Seventh year
Eighth year
Ninth year
Tenth year

Written Down Value Method

Enter Value of Asset
Enter Depreciation Rate
Select Depreciation rate for the First Year
YearDepreciation for the YearRemaining Asset Value
First year
Second year
Third year
Fourth year
Fifth year
Sixth year
Seventh year
Eighth year
Ninth year
Tenth year

Our Popupar Content : You may like to View / Use / Download

Tax Rates
Income Tax Slabs AY 2019-20 Income Tax Slabs AY 2018-19
Income Tax Slabs AY 2017-18 TDS Rates : AY 2019-20
Tax Calculators
Income Tax AY 2019-20 (Individual/HUF) Income Tax AY 2019-20 (Non-Individual)
Income Tax AY 2018-19 (Individual/HUF) Income Tax AY 2018-19 (Non-Individual)
Income Tax AY 2017-18 (Individual/HUF) Income Tax AY 2017-18 (Non-Individual)
Advance Tax (Non-individual) Advance Tax (Individual/HUF)
Interest u/s 234 (Non-corporates) Interest u/s 234 (Corporates)
Save Tax : AY 2019-20 TDS Calculator AY 2019-20
Taxable HRA Calculator Taxable Gratuity Calculator
Perquisite Value Calculator Indexed Cost & LTCG
LTCG on Securities AY 2019-20 STCG & LTCG : ITR format
Gold & Silver Assets Valuation Presumptive Income Calculator
Income Tax Information
Deductions: Taxable Income Taxability of Allowances
Exempt Incomes Deductions: House Property Income
Taxability of Pensioners & Sr. Citizens Taxability of Retirement Benefits
PAN & PAN Card View 26AS
SBI Lending Rates ITR mode of filing and ITR forms
Income Tax : Non-Residents
Income Tax Slabs AY 2019-20 Income Tax Slabs AY 2018-19
Income Tax Calculator AY 2019-20 Income Tax Calculator AY 2018-19
Advance Tax Calculator TDS Rates : AY 2019-20
TDS Calculator : AY 2019-20 Residential Status
PPF and SSY
PPF account - Features PPF Calculator
Sukanya Samriddhi Yojana Calculator Sukanya Samriddhi Yojana features
Fillable Forms with formulas
Income Tax forms TDS forms
PAN and TAN forms Post Office forms
RTO forms SBI forms
HDFC Bank forms ICICI Bank forms
Axis Bank forms EPF forms
NPS forms ESIC forms
KYC forms Aadhaar Enrollment Form
Vat forms for various states Trade Mark forms
Prof. Tax Rates, forms & Calculator CGAS 1988 forms
LIC forms Passport forms
Misc. Tools, Utilities and info
PO Small Savings Calculator Ramayana Prashnavali
Property Tax Delhi Calculator Bank Holidays 2018
Liberalised Remittance Scheme Forex Facilites for Residents