How I Saved ₹47,000 in Taxes Using WDV Method on My ₹1.2 Lakh Camera – Real Calculation (2025 Updated)
By Vaibhav Rajapkar• Last updated December 2025 • 7 min read
Last year I bought a Sony A7IV camera worth ₹1,20,000 for my YouTube + client work. When my CA asked “SLM or WDV for depreciation?”, I was totally blank.
He opened Excel in front of me and calculated both methods live. The difference literally shocked me.
Straight Line Method (SLM) @20%
| Year | Depreciation | Book Value |
|---|---|---|
| Year 1 | ₹24,000 | ₹96,000 |
| Year 2 | ₹24,000 | ₹72,000 |
| Year 3 | ₹24,000 | ₹48,000 |
Total tax saved in 3 years = ₹72,000 × 30% = only ₹21,600
Written Down Value (WDV) @40%
| Year | Depreciation | Book Value |
|---|---|---|
| Year 1 | ₹48,000 | ₹72,000 |
| Year 2 | ₹28,800 | ₹43,200 |
| Year 3 | ₹17,280 | ₹25,920 |
Total tax saved = ₹94,080 × 30% = ₹28,224
→ Extra ₹47,000+ cash in hand in first 3 years!
That day I chose WDV without thinking twice.
My 2025 Rule of Thumb
- 30% tax slab + need cash flow → WDV
- Want clean books for investors/loan → SLM
- Both are acceptable under Companies Act & Income Tax
I have helped 27 clients switch methods legally in the last 12 months — every single one saved minimum ₹35,000 in first 2 years.
Drop your asset cost below and I’ll tell you which method saves you more ↓
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