41. Particulars for depreciation allowance.---
For the purpose of paragraph 2(3)(a) of the Third Schedule to the Ordinance, the particulars to be furnished shall be in the following form:-
Particulars for depreciation allowance
|SL. No.||Description of building, machinery, plant or furniture.||Written down value as at the beginning of the accounting period||Capital expenditure during the year on additions alternations improvement and extensions.||Dates from which the additions, etc. referred to in||
If any building, machinery or plant has been sold or discarded or demolished during the income year, how in this column the written down value as at the beginning of the accounting period and the date on which it ceased to be used for the purposes of the business or profession.
Amount on which depreciation allowable.
|Rate specified in the Third Schedule.||Depreciation allowable.|
No. of days of double/ triple shift working
|Depreciation allowable on multiple shift working.||Total depreciation allowable under cols. 11,12 and 13.||
|Double Shift||Triple shift|
|Items of building, machinery or plant shown in column 6 of Section A.||If sold, amount for which sold.||If discarded, destroyed or demolished.||Net profit or loss.||
|Scrap value there of.||Amount of insurance, salvage or compensation moniesreceived.|
I, ............................................... ., do hereby declare that what is stated above is true to the
best of my knowledge and belief.
Signature of the
Place ... .. Managing Director/Director.
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