41. Particulars for depreciation allowance

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
Section A. 

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.

1 2 3 4 5 6



Amount on which depreciation allowable.

Rate specified in the Third Schedule. Depreciation allowable.
  Normal Initial Extra Normal Initial Extra
7 8 9 10 11 12 13

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      
14 15 16 17 18

(1)     In the case of ocean going ships, particulars of ‘Original cost’ instead of those of the
         ‘written down value’ shall be furnished.
(2)  Capital expenditure on any new machinery or plant installed or any new building
         created shall be shown separately and in the ‘Remarks’ column against each such
         entry, it shall be indicated that initial depreciation allowance is claimed.

Section B.

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.    
1 2 3 4 5 6



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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