All areas of taxation : Personal Tax, Corporate Tax. | Suggesting legal structure of business entities. | Transactional advisory - optimal deal structure | T
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[PUBLISHED IN THE GAZETTE OF INDIA, PART – II, SECTION 3, SUBSECTION
Note:- Act,1988 and subsequently amended by the following notifications, namely :-- (i) GSR 416(E) dated 14-5-1993; (ii) GSR 756(E) dated 16-12-1993; (iii) GSR 788(E) dated 04-11-1994; (iv) GSR 101(E) dated 01-03-1995; (v) GSR 500(E) dated 18-8-1998; (i) EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS Notification New Delhi, dated the 14 December, 2011. G.S.R. (E) – In exercise of the powers conferred by sub-section (1) of section 641 of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following alterations in the Schedule XIV of the said Act namely :-- In Schedule XIV to the Companies Act, 1956, under the heading “II PLANT AND MACHINERY”, under item (ii) relating to special rates, in sub-item B.7, for the entries, the following entries shall respectively be substituted, namely :-- Schedule XIV Rates of depreciation Name of assets Single Shift Double Shift Triple Shift ---------------- ----------------- --------------- W.D.V. S.L.M. W.D.V. S.L.M. W.D.V. S.L.M. 1 2 3 4 5 6 7 ------------------------------------------------------------------------------------------------------------ “7. Mineral oil Concerns Field operations 30 11.31 -- -- -- -- (above ground) percent. percent. Portable boilers, drilling tools, well-head tanks, etc. (NESD) 7A. Rigs (NESD) 10 3.34 -- -- -- -- “ percent. percent. ------------------------------------------------------------------------------------------------------------ F : 2/6/2008 CL-V -sd- (U C Nahta) Director (Inspection & Investigation) |
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