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📊 FY 2025-26  •  Income Tax Act •  Block of Assets

Income Tax Depreciation Calculator

Block-wise WDV depreciation as per Income Tax Act. Handles half-year rule, STCG on block exhaustion, and Section 32AC additional depreciation.

12 Asset Blocks Half-Year Rule STCG Detection Section 32AC / 32AD Downloadable Report

⚡ Additional Depreciation — Section 32AC / 32AD (Manufacturing Sector)

For manufacturing or power companies: extra 20% additional depreciation on new Plant & Machinery in the first year, if investment in new P&M > ₹25 crores.

Enable Additional Depreciation
Must exceed ₹25 crores to qualify. Applied only on Block 4 additions.

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✅ Depreciation Schedule — FY 2025-26

Block Opening WDV (₹) Additions (₹) Disposals (₹) Eligible WDV (₹) Rate Depreciation (₹) Addl. Dep (₹) Closing WDV (₹) Note
Disclaimer: This calculator is for general guidance only and is based on Income Tax Act provisions for FY 2025-26. Rates are as per Appendix I to IT Rules. Always consult a qualified Chartered Accountant for tax filing. The half-year rule applies where an asset is put to use for less than 180 days in the previous year.