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Start Free TrialCompanies Act, 2013, Schedule
Title: Schedule Ii
State: Central
Year: 2013
.....the following are the useful lives of various tangible assets: Nature of assets Useful Life I. Buildings [NESD] (a) Buildings (other than factory buildings) RCC Frame Structure 60 Years (b) Buildings (other than factory buildings) other than RCC Frame Structure 30 Years (c) Factory buildings -do- (d) Fences, wells, tube wells 5 Years (e) Others (including temporary structure, etc.) 3 Years II. Bridges, culverts, bunders, etc. [NESD] 30 Years III. Roads [NESD] (a) Carpeted roads (i) Carpeted Roads-RCC 10 Years (ii) Carpeted Roads-other than RCC 5 Years (b) Non-carpeted roads 3 Years IV. Plant and Machinery (i) General rate applicable to plant and machinery not covered under special plant and machinery (a) Plant and Machinery other than continuous process plant not covered under specific industries 15 Years (b) continuous process plant for which no special rate has been prescribed under (ii) below [NESD] 8 Years (ii) Special Plant and Machinery (a) Plant and Machinery related to production and exhibition of Motion Picture Films 1. Cinematograph films--Machinery used in the production and exhibition of.....
View Complete Act List Judgments citing this sectionCompanies Act, 2013, Schedule
Title: Schedule Vi
State: Central
Year: 2013
.....power by laying a network of new transmission or distribution lines. (7) Petroleum and natural gas, including the following:-- (a) exploration and production; (b) import terminals; (c) liquefaction and re-gasification; (d) storage terminals; (e) transmission networks and distribution networks including city gas infrastructure. (8) Housing, including the following:-- (a) urban and rural housing including public/mass housing, slum rehabilitation, etc; (b) other allied activities such as drainage, lighting, laying of roads, sanitation and facilities. (9) Other miscellaneous facilities/services, including the following:-- (a) mining and related activities; (b) technology related infrastructure; (c) manufacturing of components and materials or any other utilities or facilities required by the infrastructure sector like energy saving devices and metering devices; (d) environment related infrastructure; (e) disaster management services; (f) preservation of monuments and icons; (g) emergency services (including medical, police, fire and rescue). (10) such other facility service as may be prescribed.
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