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DEP_DCG — DEPRECIATION SUMMARY & DEEMED CAPITAL GAINS
Summary of depreciation on assets and deemed capital gains u/s 50 — AY 2025-26
These totals are auto-populated from Schedule DPM-DOA. If DPM-DOA is not filled, enter values manually here. The total depreciation flows to Schedule BP.
Summary of Depreciation on Assets
| Asset Block | Depreciation Allowable (₹) |
|---|---|
| 1. Plant and Machinery (from Schedule DPM) | |
| 2. Building (not including land) | |
| 3. Furniture and fittings (Schedule DOA col 14v/15v) | |
| 4. Intangible assets (Schedule DOA col 14vi/15vi) | |
| 5. Ships (Schedule DOA col 14vii/15vii) | |
| Total Depreciation (1+2+3+4+5) — flows to BP | ₹ 0 |
Deemed Capital Gains on Sale of Depreciable Assets u/s 50
| Asset Block | Deemed Capital Gain (₹) |
|---|---|
| Deemed Capital Gain u/s 50 — where block becomes NIL or entire block sold When sale proceeds exceed WDV + cost of new additions, the excess is treated as Short-Term Capital Gain. | |
| This amount flows to Schedule CG (Short-Term Capital Gains) automatically. | ₹ 0 |