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CBDT notifies new dep. rates of 30% & 45% on vehicles purchased between 23-08-2019 to 31-03-2020

September 21, 2019
The Central Board of Direct Taxes (CBDT) has notified new depreciation rate of 30% on motor cars (other than those used in a business of running them on hire) & 45% on Motor buses, motor lorries and motor taxis used in a business of running them on hire. Such vehicles should have been acquired on or after 23-08-2019 but before 01-04-2020 and are put to use before the 01-04-2020.
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