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Additional depreciation ā€” Section 32(1)(iia)

āœļø EaseValue Advisors Ā· Updated 17 Jul 2026 Ā· FY 2025-26
In short

Manufacturers get an extra 20% depreciation on new plant & machinery in year one.

Manufacturers get an extra 20% depreciation on new plant & machinery in year one.

  • Section: 32(1)(iia)
  • Limit / benefit: +20%
  • Who it helps: Manufacturers
  • Available in: Either regime

A detailed, worked guide for this is being prepared ā€” check back shortly.

The law behind it
Section 32(1)(iia)
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General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions change with each Finance Act and depend on your facts ā€” confirm before acting. Ā© EaseValue Advisors LLP.
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