19 Annual Statement of Rates · 19.1 Annual Statement of Rates and stamp duty

19.1.6 ASR depreciation table and construction cost rates

Under the ASR guidelines an old building is valued lower only on its building (construction) part — land never depreciates — and the guidelines also publish construction cost rates per sq m for RCC, other pucca, semi-pucca and kachcha structures.

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  • Standard level
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Key terms

  • depreciation
  • age of building
  • occupancy certificate
  • RCC
  • 1 per cent per year
  • building component
  • land component
  • construction cost rate
  • RCC
  • other pucca
  • semi pucca
  • kachcha
  • bungalow valuation
  • straight-line depreciation

What this note covers

  1. Core factsFoundation
  2. ExplainedStandard
  3. DeeperAdvanced
  4. Mains writingMains writing
  5. Common trapsFoundation
  6. Quick revisionFoundation

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