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A Guide to Depreciation Rates as per Income Tax for AY 2020, 3 May 2020 In the computation, the depreciation as per Income Tax Act, 1961 is allowed the rate of depreciation is prescribed in the Companies Act and the per cent in case of coal fired and 80 per cent in case of oil/gas fired boilers).DEPRECIATION CHART, Depreciation as per Companies Act, 1956. RATES OF DEPRECIATION UNDER COMPANIES ACT. SCHEDULE XIV 7 Sugarcane crushers(indigen- 20.00 7.07. Ous kolhus higher than 75 per cent in case of coal fired. and 80 per cent in.
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