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DGFT Hand Book of Procedures Foreign Trade Procedure (upto 07/04/2005) PARA 7.33.5

Depreciation norms for Capital goods

7.33.5

The depreciation upto 100% is permissible for computer and computer peripherals in 5 years and in case of others capital goods in 10 years, as per the norms notified by the Department of Revenue.

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