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Updated on : 6 May, 2018

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 YearRemaing 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 YearRemaing Asset Value
First year
Second year
Third year
Fourth year
Fifth year
Sixth year
Seventh year
Eighth year
Ninth year
Tenth year