What are the Depreciation Rates & Rules of Income Tax Act

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What are the Depreciation Rates Rules of Income
Tax Act

• www.aiatindia.com

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According to the Income Tax Act, depreciation is
the reduction in an asset's value brought on by
use, deterioration, aging, or obsolescence. The
Income Tax Act permits an entity's depreciation
costs to be subtracted from its taxable
income. Since depreciation is a non-cash expense,
there is no cash withdrawal from the
organization. Rather, it symbolizes the
distribution of an asset's cost throughout its
useful life. This allocation lowers the entity's
taxable income and consequently its tax
obligation. The Income Tax Act specifies the rate
of depreciation for different types of assets,
which varies based on the asset's useful life and
other factors. Buildings, for instance, have a
lower depreciation rate than plant and machinery,
which is lower still than computer software.
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Table of contents
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• Name of the section

• Name of the section

• Name of the section

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• Name of the section

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Name of
the section
01
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Do you need longer text?

• Speaking of craters, many of them were named
  after artists or authors who made significant
  contributions to their respective fields. Mercury
  takes a little more than 58 days to complete its
  rotation, so try to imagine how long days must be
  there! Since the temperatures are so extreme and
  the solar radiation is so high, Mercury has sadly
  been considered to be non-habitable for humans

• Mercury is the closest planet to the Sun and the
  smallest one in the entire Solar System. This
  planet's name has nothing to do with the liquid
  metal, since Mercury was named after the Roman
  messenger god. Despite being closer to the Sun
  than Venus, its temperatures aren't as terribly
  hot as that planet's. Its surface is quite
  similar to that of Earth's Moon, which means
  there are a lot of craters and plains

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The slide title goes here!

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  crystal clear? Lists like this one
• Theyre simple
• You can organize your ideas clearly
• Youll never forget to buy milk!
• And the most important thing the audience wont
  miss the point of your presentation

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You can divide the content

• Mercury

• Venus

• Venus has a beautiful name and is the second
  planet from the Sun. Its terribly hoteven
  hotter than Mercuryand its atmosphere is
  extremely poisonous. Its the second-brightest
  natural object in the night sky after the Moon

• Mercury is the closest planet to the Sun and the
  smallest one in the Solar Systemits only a bit
  larger than the Moon. This planets name has
  nothing to do with the liquid metal, since
  Mercury was named after the Roman messenger god

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Here are three important ideas

• Jupiter

• Venus

• Saturn

• Jupiter is a gas giant and the biggest planet in
  the Solar System. It's the fourth-brightest
  object in the night sky and was named after the
  Roman god of the skies

• Venus has a beautiful name and is the second
  planet from the Sun. Its terribly hot and its
  atmosphere is poisonous. Its the
  second-brightest natural object in the night sky

• Saturn is a gas giant and has several rings. This
  planet is composed mostly of hydrogen and helium.
  Its the sixth planet from the Sun and was named
  after a Roman god too

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Divide the content into four ideas

• Mars

• Venus

• Despite being red, Mars is actually a cold place.
  Its full of iron oxide dust, which gives the
  planet its reddish cast, and its made of basalt

• Venus has a beautiful name and is the second
  planet from the Sun. Its terribly hot and its
  atmosphere is extremely poisonous

• Jupiter

• Saturn

• Jupiter is a gas giant and the biggest planet in
  the Solar System. Its the fourth-brightest
  object in the night sky and was named after a god

• Saturn is a gas giant and has several rings. Its
  composed mostly of hydrogen and helium. Its the
  sixth planet from the Sun

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Reviewing concepts is a good idea

• Mars

• Venus

• Neptune

• Despite being red, Mars is actually a cold place.
  Its full of iron oxide dust, which gives the
  planet its reddish cast

• Venus has a beautiful name and is the second
  planet from the Sun. Its terribly hot, even
  hotter than Mercury

• Neptune is the farthest planet from the Sun. Its
  also the fourth-largest planet by diameter in the
  Solar System

• Earth

• Saturn

• Jupiter

• Earth is the third planet from the Sun and the
  only one in the Solar System that harbors life.
  We all live on this planet

• Saturn is a gas giant and has rings. It's
  composed mostly of hydrogen and helium. Its the
  sixth planet from the Sun

• Jupiter is a gas giant and the biggest planet in
  the Solar System. Its the fourth-brightest
  object in the night sky

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Awesome words
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Someone Famous

• This is a quote, words full of wisdom that
  someone important said and that can inspire the
  reader

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A picture is worth a thousand words
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A picture always reinforces
the concept

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  audience will appreciate it

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1,200,000

• Big numbers catch your audiences attention

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9h 55m 23s
333,000
386,000 km

• Jupiters rotation period

• The Suns mass compared to Earths

• The distance between Earth and the Moon

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Lets use some percentages
Mercury
Mars
Neptune
Mercury is the closest planet to the Sun
Mars is a red planet but actually a very cold
place
Neptune is the farthest planet from the Sun
50
25
75
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Computer mockup

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Tablet mockup

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Phone mockup

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This is a map
Mars
Mars is very cold
Mercury
Mercury is small
Venus
Venus is very hot
Follow the link in the map to modify its data and
then paste the new one here. For more info, click
here
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A timeline always works well
Mercury is the closest planet to the Sun and its
very small
01
Jupiter is the biggest planet in the Solar System
05
02
Venus has a nice name and is the second planet
from the Sun
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Saturn is composed mostly of hydrogen and helium
03
Earth is the third planet and the only one that
harbors life
07
Neptune is the fourth-largest planet by diameter
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Despite being red, Mars is actually a cold place
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Pluto is now considered a dwarf planet in the
Solar System
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Infographics are useful
Bookkeeping project
Team A
Team B

• Jupiter is a gas giant
• Mercury is the smallest planet
• Venus has a beautiful name
• Earth is the third from the Sun
• Despite being red, Mars is cold

• Pluto is a dwarf planet
• Ceres is an asteroid
• Neptune is very far from the Sun
• The Moon is our satellite
• Mercury is the smallest one

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Use tables to represent data
Team A Team B Team C Team D Team E
Mercury 150,500 117,600 150,500 312,000 750,000
Mars 230,100 750,000 230,100 121,250 230,100
Saturn 117,600 150,500 117,600 150,500 312,000
Venus 312,000 121,250 750,000 230,100 121,250
Jupiter 121,250 230,100 312,000 750,000 117,600
Earth 750,000 312,000 121,250 117,600 150,500
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You can use this graph
Team 4
Team 3
Team 2
Team 1
Follow the link in the map to modify its data and
then paste the new one here. For more info, click
here
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Our team

• Kaliyah Harris

• James Hill

• You can speak a bit about this person here

• You can speak a bit about this person here

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Bookkeeping dashboard
Mercury is the smallest planet
Balance 1
01
Neptune is very far from the Sun
Balance 2
02
Jupiter is the biggest planet
Balance 3
03
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Bookkeeping dashboard
Month, 2XXX Month, 2XXX Month, 2XXX Month, 2XXX Month, 2XXX Month, 2XXX Month, 2XXX
M T W T F S S
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31
Balance 1
Mercury is the closest planet to the Sun
Balance 2
Venus is the second planet from the Sun
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Bookkeeping dashboard
Cash flow statement
Cost 3
Cost 4
Cost 5
Cost 2
Cost 1
Mercury is the closest planet to the Sun
Venus is the second planet from the Sun
Saturn is a gas giant and has several rings
Jupiter is the biggest planet of them all
Neptune is the farthest planet from the Sun
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Bookkeeping dashboard
Accounting assignments
Earth is the third planet from the Sun and the
only one that harbors life in the Solar System.
All humans live on this planet
Team 2
Team 3
Team 1

• Mercury is the closest planet to the Sun
• Venus is the second planet from the Sun
• Neptune is very far away from the Sun

• Saturn is a gas giant and has rings
• Mars is a planet full of iron oxide dust
• Despite being red, Mars is a cold place

• Earth is the place where we all live
• Venus has a really beautiful name
• Jupiter was named after a Roman god

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Bookkeeping dashboard
Account 3
Account 2
Account 1
Earth is the place where we all live
Mars is red but actually a very cold place
Saturn is the planet with many rings
Mon Tue Wed Thu Fri
10 am Meeting 1 Meeting 2 Meeting 3 Meeting 4 Meeting 5
11 am Meeting 1 Meeting 2 Meeting 3 Meeting 4 Meeting 5
12 pm Meeting 1 Meeting 2 Meeting 3 Meeting 4 Meeting 5
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Bookkeeping dashboard
Period 1
Period 4
20
10
Saturn is a gas giant and has several rings
Earth is the place where we all live
Period 2
Period 5
25
75
The Moon is Earths only natural satellite
Jupiter is a gas giant and the biggest planet
Period 3
Period 6
45
55
Mercury is the closest planet to the Sun
Despite being red, Mars is a cold place
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Bookkeeping dashboard
Balance sheet review Balance sheet review Balance sheet review
Completed Balance 1 Saturn has a high number of moons, like Jupiter
In progress Balance 2 Neptune is the eighth planet from the Sun
In progress Balance 3 Jupiter is the biggest planet in the Solar System
In progress Balance 4 Despite being red, Mars is actually a cold place
In progress Balance 5 Venus is extremely hot, even more than Mercury
In progress Balance 6 Earth is the only planet known to harbor life
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