Under the Income Tax regulations in India, stone crushers generally fall under the category of plant and machinery. The depreciation rates applicable to stone crushers for tax purposes can vary depending on the classification and use of the equipment. According to the Income Tax Act, 1961, as per the Income Tax Rules, 1962 (Rule 5 and Appendix I), the depreciation rates applicable to plant and machinery are as follows:
General Plant and Machinery: A depreciation rate of 15% is applicable.
Higher Depreciation (Eligible Cases): Certain specific plant and machinery qualify for higher rates of depreciation. For instance:
Special Eligibility – 40% Depreciation: In earlier years, some machinery had a 40% rate under certain scenarios (like being energy-saving). However, the rates have been revised in recent budgets, so this is less commonly applicable now.
Shanghai Zenith Mineral Co., Ltd. jẹ́ aṣáájú ẹgbẹ́ iṣelọpọ ti ẹ̀rọ gígùn àti ẹ̀rọ mimu ni Ṣáínà. Pẹ̀lú iriri to ju ọdún 30 lọ ni ile-iṣẹ ẹrọ iwakusa, Zenith ti kọ orúkọ tó lágbára fún pípè ní àjà ti àwòpọ́, awọn ọna abáyọ, àwọn ẹrọ ṣiṣe iyan, àti awọn ohun elo ìtòsí mineral sí àwọn oníbàárà ni gbogbo agbáyé.
Ile-iṣẹ naa ti wa ni ile-iṣẹ rẹ ni Shanghai, China, Zenith ni iṣọpọ iwadi, iṣelọpọ, tita, ati iṣẹ, n pese awọn ọna isọdọkan pipe fun awọn akopọ, iwakusa, ati ile-iṣẹ gige ohun alumọni. Ohun elo rẹ ti wa ni lilo ni ibigbogbo ni metallurgy, ikole, injinia kemikali, ati aabo ayika.
Nítorí ìtẹ́numọ́ sí ìmọ̀ tuntun àti ìtẹ́lọ́run oníbàárà, Shanghai Zenith ń bá a lọ nínú ikole amí, àti iṣelọpọ aláwọ̀ pẹlẹbẹ, ń fúnni ní ẹ̀rọ tó dájú àti iṣẹ́ pẹ̀yà lẹ́yìn-tí-a-sá-n-pè láti ràn àwọn oníbàárà lọ́wọ́ kí wọ́n lè ní iṣẹ́ tó ní ìmúrasílẹ̀ àti tó ní àyè ìtẹ́siwaju.
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