01 Nov 2025


This is a link-enhanced version of an article that first appeared in Hindustan Times
Article Overview:
The article outlines how real estate depreciation serves as a strategic tax-saving tool for professionals and investors by allowing deductions on the value loss of buildings used for business purposes. Himanshu Sinha, Partner at Trilegal, emphasizes that fittings and fixtures are eligible for 10% depreciation, while assets like computers and software can attract up to 40%, making it a valuable tax shield.
Our Partner, Himanshu Sinha, Tax, Trilegal shared his perspective. Here’s what he had to say:
“Any fittings and fixtures can get 10% depreciation, and certain other things, such as computer software, computers, and laptops, can get 40% depreciation. Furniture and fixtures are eligible for depreciation only if they are used for business purposes/professions.”
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