A block-of-assets depreciation schedule: opening WDV, additions by days used, sales, depreciation and closing WDV.
Assessment year: ___ | Previous year: ___ | PAN: ___
Notes: depreciation is on the written down value of the block. An asset put to use for less than 180 days in the year attracts depreciation at half the normal rate for that year. Enter the rate for each block from the Rules. For AY 2026-27 the 1961 Act and its Rules apply. Confirm the current law, rule or form before you rely on this for a specific client.
Total depreciation: ____________ Prepared by: ___ Reviewed by: ______________________
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