Under section 33 of the Income-tax Act, 2025, what is the general full rate of additional depreciation…

Section 33 of the Income-tax Act, 2025 (formerly section 32(1)(iia) of the Income-tax Act, 1961) allows additional depreciation at "20 percent" of the actual cost of qualifying new machinery or plant acquired and installed by eligible manufacturing, production or power businesses, subject to statutory conditions and exclusions. Where the asset is put to use for less than 180 days in the tax year, 10 percent is allowed in that year and the balance in the following tax year. This is the general full rate, not a rate for every business asset.