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Draft Income Tax Rule 25 – Caps Depreciation at 40% Due to Tax Regime Options

SEO Expert February 24, 2026

Rule 25 restricts depreciation to 40% WDV for specified taxpayers opting for concessional tax regimes. The rule clarifies computation method and eligibility conditions.

The post Draft Income Tax Rule 25 – Caps Depreciation at 40% Due to Tax Regime Options appeared first on TaxGuru.

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