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Kanhaiya Gautam & Associates · Sch. 2

Depreciation Calculator

Companies Act Sch. II | Income-tax Act, 2025 Sec. 33

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This calculator provides an estimate only and does not constitute tax or accounting advice. Depreciation treatment can vary by asset-specific facts. Consult us for accurate computation. Contact us.

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Residual value is fixed at 5% of original cost per Schedule II. Covers common asset categories only — specialized-industry categories (e.g. glass manufacturing, steel, telecom, power generation) from the full Schedule II are not included.