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State of Tamilnadu - Section
Section 6 in The Chennai City Tenants Protection Rules, 1970
6.
The allowance for depreciation of buildings under section 5 shall be calculated at the rates specified in the Schedule to these rules.The Schedule[See Rule 6]Standard Rates of Depreciation| Type of buildings | Rate of depreciation per annum | |
| (1) | Buildings built in lime or cement mortar and inwhich teak has been used throughout. | 1 per cent |
| (2) | Buildings built partly of brick-in-lime orcement mortar and partly of brick-in-mud and in which teak hasbeen used. | 1 per cent |
| (3) | Buildings built in brick-in-mud and in whichcountry wood has been used. | 2 per cent |
| (4) | Buildings which are inferior to those of type 3with brick-in-mud unplastered walls and mud floors and in whichcheap country wood has been used. | 4 per cent |