Depreciation Rate for The UPS
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%
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.  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).