Asset register

Schedule II + Income-Tax WDV dual books · PM calendar · as of 2026-08-05

Book ₹20,30,648Tax WDV ₹7,54,663

Life-saving 40% WDV applies only when the asset is flagged as notified Appendix I — verify the CBDT list before production rates.

  • WF-ECG-014 · 12-lead ECG machine

    Electro-medical / diagnosticIn serviceWarranty ended 2026-04-19

    BPL Cardipia 400 · S/N BPL-ECG-88421 · Cardiology · cost ₹1,85,000 · cap 2023-04-20

    PM 2026-08-10 · in 5d

    Schedule II (book)

    Life 13y · annual ₹13,519 · accum ₹44,527 · NBV ₹1,40,473 (5% residual floor)

    Income-Tax WDV

    P&M (15%) · rate 15% · WDV ₹96,571 · FY dep ₹17,042

  • WF-VENT-003 · ICU ventilator

    Electro-medical / diagnosticIn serviceLife-saving IT flag

    Hamilton C1 · S/N HAM-C1-1209 · ICU · cost ₹21,00,000 · cap 2024-11-15

    PM 2026-08-01 · 4d overdue

    Schedule II (book)

    Life 13y · annual ₹1,53,462 · accum ₹2,63,857 · NBV ₹18,36,143 (5% residual floor)

    Income-Tax WDV

    Life-saving (40%) · rate 40% · half-year (1st FY) · WDV ₹6,04,800 · FY dep ₹4,03,200

  • WF-FUR-221 · OPD waiting chairs (set)

    Furniture & fittingsIn serviceWarranty ended 2023-01-19

    Godrej Interio · S/N GDI-SET-221 · OPD · cost ₹95,000 · cap 2022-01-20

    PM 2026-08-01 · 4d overdue

    Schedule II (book)

    Life 10y · annual ₹9,025 · accum ₹40,968 · NBV ₹54,032 (5% residual floor)

    Income-Tax WDV

    Furniture (10%) · rate 10% · half-year (1st FY) · WDV ₹53,292 · FY dep ₹5,921