Under section 33(9)(a) of the Income-tax Act, 2025, what is the rate of additional depreciation on the…

Section 33(8) of the Income-tax Act, 2025 allows additional depreciation on new machinery or plant acquired and installed by an assessee engaged in manufacture or production of any article or thing, or in generation, transmission or distribution of power, and section 33(9)(a) fixes it at "20%" of the actual cost. If the asset is put to use for less than 180 days in the tax year, section 33(9)(b) allows 10% in that year and 10% in the next tax year. This corresponds to section 32 of the repealed Income-tax Act, 1961.