Depreciation Kya Hai? SLM Aur WDV Ki Guide

Har machine, gaadi ya computer samay ke saath purana hota hai aur uski keemat ghatti hai. Business me is ghatti keemat ko "depreciation" kehte hain, aur ye tax bachane me kaam aata hai. Is guide me hum SLM aur WDV method, unka farak, income tax me istemaal aur tax fayda samjhenge.

Depreciation kya hai?

Depreciation ka matlab hai kisi asset — machine, gaadi, furniture, computer — ki keemat me samay ke saath aane wali kami. Business me jab aap koi mehngi cheez khareedte hain, to uski poori keemat ek hi saal me kharch nahi maani jaati. Balki uski "useful life" me thodi-thodi karke (depreciation) ghatti hai.

Ye ek "kaagaz par kharch" hai — asli paisa har saal nahi jaata, par accounting aur tax me ise kharch mana jaata hai, jisse taxable profit ghatta hai. Isi wajah se depreciation business ke liye ek zaroori concept hai.

SLM aur WDV me farak

Do aam method hote hain:

SLM me depreciation har saal same rehti hai. WDV me shuru me zyada aur baad me kam — kyunki har saal bachi hui (kam) value par lagti hai. Electronics jaisi tezi se purani hone wali cheezon me WDV zyada sahi lagta hai, kyunki unki keemat shuru me tezi se girti hai.

Misaal se samajhein

WDV misaal: ₹1,00,000 machine, 15% WDV. Saal 1 me ₹15,000 ghata (value ₹85,000). Saal 2 me 15% of ₹85,000 = ₹12,750. Har saal ghatta hua hissa — shuru me bada, baad me chhota.

SLM misaal: ₹1,00,000 furniture, 10% SLM. Har saal barabar ₹10,000 depreciation, 10 saal me poora khatam.

Dono me total depreciation lagbhag saman ho sakti hai, par timing alag hoti hai — WDV shuru ke saalon me zyada fayda deta hai, jo naye business ke liye accha rehta hai.

Income tax me depreciation

Income tax me aksar WDV method aur "block of assets" concept chalta hai — same tarah ke assets ek block me rakhe jaate hain aur poore block par depreciation lagti hai. Rate CBDT ki official list se aate hain (jaise gaadi, computer, machine ke alag-alag rate).

Ek zaroori niyam: agar asset saal me 180 din se kam use hua, to us saal aadhi depreciation milti hai. Company accounts me Companies Act 2013 ke hisaab se useful life par SLM ya WDV dono chal sakte hain — par income tax filing me apne CA ke bताye method aur rate hi lein.

Depreciation se tax kaise bachta hai?

Depreciation ek kharch hai jo aapke taxable profit ko ghata deta hai. Kam profit ka matlab kam tax. Isliye business ke liye ye ek poori tarah maanya (legal) tax-saving tarika hai.

Misaal: agar business ka profit ₹10 lakh hai aur ₹2 lakh depreciation hai, to taxable profit ₹8 lakh reh jaata hai — tax sirf us par lagega. Par yaad rahe, ye asli cash saving nahi hai, balki tax dene ka samay aage khiskane (timing) ka fayda hai. Sahi rate aur method ke liye hamesha apne CA se salah lein.

Business me depreciation ki planning

Chhote business aur professionals ke liye depreciation sirf accounting entry nahi, ek planning tool bhi hai. Jab aap koi mehngi machine, gaadi ya computer khareedte hain, to us saal aur aage ke saalon ka tax ispar asar daalta hai.

Ek zaroori baat — 180 din wala niyam. Agar aap asset saal ke doosre halve me (October ke baad) khareedte hain aur wo 180 din se kam use hota hai, to us saal sirf aadhi depreciation milti hai. Isliye agar saal ke ant me bada asset lena ho, to CA se poochein ki timing ka kya asar hoga. Kuch cheezon par pehle saal additional depreciation ya government scheme ka fayda bhi milta hai. Har bade kharch se pehle apne CA se ek baar salah lena samajhdari hai — isse aap legal tareeke se tax bacha sakte hain aur galti se bhi bach jaate hain.

Aage ka kaam aasaan karne ke liye Depreciation Calculator aur Capital Gain Tax zaroor dekh lein — hisaab aur samajh dono ek jagah mil jaate hain.

Aksar poochhe jaane wale sawaal (FAQ)