CA InterDepreciation u/s 32 - additional depreciation
How do I solve Question 6 on depreciation and additional depreciation under Section 32?
BrunoAI answer
Q6: total depreciation for AY 2026-27 = Rs 10.675 lakhs (Plant 9.475 + Computer 1.20). Why: he opted out of 115BAC, so additional depreciation u/s 32(1)(iia) is allowed for a power generation business. Plant block (15%): 1. Opening WDV: 50 - 7.5 = 42.5 x 15% = 6.375 2. Imported machine 9 x 15% = 1.35. No additional depreciation: it was used abroad before (Colombo). Being first user in India doesn't help. 3. Machine bought 12.10.2025 (used under 180 days): normal 10 x 7.5% = 0.75, additional 10 x 10% = 1.00 Plant total = 9.475 Computer (40%), used over 180 days: - Normal 2 x 40% = 0.80 - Additional 2 x 20% = 0.40. Allowed because it is in the generation unit, not the office. Computer total = 1.20 The balance 10% additional depreciation on the 12.10.2025 machine is claimed next year.
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1 answer 14 Nov 2026