Free Tool

Depreciation Calculator

Compute Income-tax depreciation on the block-of-assets WDV method, with the 180-day rule and closing WDV.

Block of assets

Asset block (Income-tax rate)

Opening WDV of the block

Additions used ≥ 180 days

Additions used < 180 days

Sale proceeds of assets sold (optional)

Basis — s. 32 r/w Rule 5, Appendix I

Depreciation is on the written-down value of the block: full rate on (opening WDV + additions used \u2265 180 days \u2212 sale proceeds), and half rate on additions used < 180 days in the year of acquisition.
Common Income-tax rates: residential building 5%, other building 10%, furniture 10%, general plant & machinery 15%, computers & software 40%, intangibles 25%.
If sale proceeds exceed the block value, the excess is a short-term capital gain (s.50) and no depreciation arises; if the block is emptied, a short-term capital loss may arise.

GST Capital Gains Advance Tax Regime Compare Tax Audit ROC Dates Depreciation HRA Gratuity Section Finder Rate Finder

Disclaimer: This calculator is a free reference tool based on the provisions cited. Results are indicative and may not cover every special case, surcharge, cess or exemption applicable to your facts. Verify against the bare Act and the latest CBIC/CBDT notifications, and consult a professional before acting. In conformity with the ICAI Website Guidelines.