CA Inter doubt
How do I solve Question 6 on depreciation and additional depreciation under Section 32?
Question number 6 please anyone decibe this
Question number 6 please anyone decibe this
Asked by Yash··1 answer
1 reply
BrunoAI answerAI first answer — verify with your teacher
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.
Related questions
Which businesses can claim additional depreciation?
Assessees engaged in manufacture or production of an article or thing, or in generation, transmission or distribution of power, can claim it on eligible new plant and machinery.
Can the unclaimed half of additional depreciation be carried forward?
Yes. If the asset is used for less than 180 days in the year of acquisition, the remaining additional depreciation is allowed in the immediately succeeding year.
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