Depreciation Calculator
Machine, gaadi, computer — har asset ki keemat samay ke saath ghatti hai. Ise depreciation kehte hain. Asset ki keemat, rate aur saal daaliye, aur SLM ya WDV method se saal-dar-saal ghatti value dekhiye.
Calculator
Kaise banta hai
Do aam method hote hain. SLM me har saal barabar depreciation lagti hai (keemat × rate). WDV me har saal ki depreciation ghatti hui value par lagti hai, isliye shuru me zyada aur baad me kam.
WDV: Har saal = us saal ki bachi value × rate%
Income tax me aksar WDV chalta hai, jabki company accounts me dono ho sakte hain. Ye tool dono ka saal-dar-saal hisaab dikha deta hai.
Teen asli misaal — number ke saath
Misaal 1 — WDV (machine). ₹1,00,000 machine, 15% WDV. Saal 1 me ₹15,000 ghata, value ₹85,000. Saal 2 me 15% of 85,000 = ₹12,750 ghata. Har saal ghatta hua hissa.
Misaal 2 — SLM (furniture). ₹1,00,000 furniture, 10% SLM, 10 saal. Har saal barabar ₹10,000 depreciation, 10 saal me poora khatam.
Misaal 3 — laptop. ₹60,000 laptop, 40% WDV. Saal 1 me ₹24,000 ghata (ye electronics ki tez ghatti value dikhata hai).
Log yahan galti kya karte hain
- SLM aur WDV mix karna. Ek asset ke liye ek hi method poore samay chalayein — beech me badalna galat hai.
- Rate galat lena. Income tax aur Companies Act ke rate alag hote hain — sahi list se rate lein.
- Scrap value chhodna. SLM me kabhi-kabhi ant me thodi scrap value bachti hai — use ghata kar depreciation nikaalte hain.
- Half-year rule bhoolna. Income tax me agar asset 180 din se kam use hua to us saal aadhi depreciation milti hai.
- GST/installation na jodna. Asset ki keemat me installation aur non-refundable tax bhi jodte hain.
Bharat me khaas baatein
- Income Tax: Aksar WDV method aur block-of-assets concept chalta hai. Rate CBDT ki list se.
- Companies Act 2013: Useful life ke aadhaar par depreciation, SLM ya WDV dono maanya.
- Business fayda: Depreciation ek kharch hai jo taxable profit ghata deta hai — isse tax kam lagta hai.
- Vehicle: Business gaadi par depreciation milti hai; personal use ka hissa ghata dena padta hai.
Thodi aur gehraai se
Business chalane walon ke liye depreciation sirf ek "accounting formality" nahi, balki ek asli tax-saving hai. Jab aap machine, computer ya gaadi kharidte hain, to us poore kharch ko ek saal me nahi ghata sakte — par depreciation ke roop me use kai saal me thoda-thoda ghata kar apna taxable profit kam kar sakte hain. Isi liye asset kab kharida (saal ke shuru me ya ant me) iska bhi asar padta hai, kyunki income tax me 180 din se kam istemaal par us saal aadhi depreciation milti hai.
SLM aur WDV me chunaav bhi soch-samajh kar karna chahiye. WDV method shuru ke saalon me zyada depreciation deta hai — ye un business ke liye accha hai jo shuru me zyada tax bachana chahte hain. SLM har saal barabar deta hai, jo tab theek hai jab aap apni book me sthir (stable) kharch dikhana chahte hain. Income tax aksar WDV aur "block of assets" concept chalata hai, jabki company accounts me aap useful-life ke aadhaar par dono me se chun sakte hain — is faisle me apne CA ki raay zaroor lein.
Isi tarah ke aur hisaab ke liye Capital Gain Tax aur GST Calculator bhi kaam ke hain — ek hi jagah se saara kaam nipat jaata hai.
Ye tools bhi dekh lein
Aksar pooche jaane wale sawaal
SLM aur WDV me farak?
SLM me har saal barabar depreciation, WDV me ghatti value par — shuru me zyada, baad me kam.
Income tax me kaunsa method?
Aksar WDV, block-of-assets ke saath. Rate CBDT list se lete hain.
Depreciation se tax kaise bachta hai?
Ye business kharch hai jo taxable profit ghata deta hai, isse tax kam lagta hai.
Half-year rule kya hai?
Agar asset saal me 180 din se kam use hua to us saal aadhi depreciation milti hai.
Kya scrap value ghataate hain?
SLM me haan, agar ant me thodi value bachti ho to use ghata kar hisaab karte hain.