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DGFT Hand Book of Procedures Foreign Trade Procedure (upto 07/04/2005) PARA 7.33.6

7.33.6

Depreciation for computers and computer peripherals shall be as follows:

10% for every quarter in the first year,
8% for every quarter in the 2nd year,
5% for every quarter in the 3rd year
1% for every quarter in the fourth and fifth year.

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