Depreciation chart in block form
Which block an asset falls into, what rate it carries, what the written-down value becomes after a sale, and what happens to depreciation the business could not absorb.
- 3 pages
- 114
- Word and PDF
- 13 September 2026
What it covers
- 1Depreciation chart in block formannexure to the tax audit report and the computation
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Statement of depreciation under section 32 of the Income-tax Act, 1961
Assessee: [Assessee's name] PAN: [Assessee's PAN]
Previous year: [2025-26] Assessment year: [2026-27]
Regime: [normal / section 115BAA / 115BAB / 115BAC / 115BAD] Additional depreciation admissible: [Additional depreciation admissible]
Sl. | Block and rate | Opening WDV (Rs) | Additions, 180 days or more (Rs) | Additions, less than 180 days (Rs) | Deletions — moneys payable (Rs) | WDV for depreciation (Rs) | Normal depreciation (Rs) | Additional depreciation (Rs) | Closing WDV (Rs) |
|---|---|---|---|---|---|---|---|---|---|
1 | Building, residential — 5% | [____] | [____] | [____] | [____] | [____] | [____] | — | [____] |
2 | Building, non-residential — 10% | [____] | [____] | [____] | [____] | [____] | [____] | — | [____] |
3 | Building, temporary erection — 40% | [____] | [____] | [____] | [____] | [____] | [____] | — | [____] |
4 | Furniture and fittings — 10% | [____] | [____] | [____] | [____] | [____] | [____] | — | [____] |
5 | Plant and machinery, general — 15% | [____] | [____] | [____] | [____] | [____] | [____] | [____] | [____] |
6 | Motor cars, not on hire — 15% | [____] | [____] | [____] | [____] | [____] | [____] | — | [____] |
7 | Motor buses, lorries and taxis on hire — 30% | [____] | [____] | [____] | [____] | [____] | [____] | — | [____] |
8 | Computers and computer software — 40% | [____] | [____] | [____] | [____] | [____] | [____] | — | [____] |
9 | Intangible assets — 25% | [____] | [____] | [____] | [____] | [____] | [____] | — | [____] |
Total | [____] | [____] | [____] | [____] | [____] | [____] | [____] | [____] |