Depreciation Rate for The UPS - Professionals - Taxation - TIK Share
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Depreciation Rate for The UPS

Heena Golani


What wil be the  Depreciation rate for ups? whether it wil be 60 % as depreciation rate applicable for computers  or 15 %-as depreciation rate applicable for ofice equipments?

As UPS is  not  integral part of computer as computer can work without UPS  and UPS can be removed from 1 compuer and put it to other computer, Depreciation rate should be 15%

CA Pulkit Sharma


UPS, if purchased with computer and used in connection with computers the depreciation has to be taken at the same rates as appllicable to computers.

This decision is confirmed by High court:

The Delhi High Court, in CIT v. Orient Ceramics and Industries Ltd. [2013] 358 ITR
0049, following its own judgment in the above case, held that depreciation on UPS is
allowable @ 60%, being the eligible rate of depreciation on computers including computer
software, and not at the general rate of 15% applicable to plant and machinery.

However is UPS is purchased as stand alone and can be classified as energy saving device, then the rate of depreciation would be 80% (Block 11).

If UPS can not be classified as either of the above then the rate of depreciation would be 15% (block 5).