An eligible manufacturer builds and uses a factory building costing ₹40 lakh in tax year 2026–27. What additional depreciation is available on the building itself under section 33?

Section 33(8) and (9) of the Income-tax Act, 2025 allow additional depreciation only on new machinery or plant acquired and installed by a manufacturer or power undertaking, at 20% (or 10% if used for less than 180 days). A factory building is not machinery or plant, so no additional depreciation is available; ₹8 lakh is 20% of the building's cost, which is the rate for qualifying plant.