Answer Posted / h.r. sreepada bhagi

If the business entity is a Company registered under the
Indian Companies Act, 1956, then depreciation is applicable
as per the rates in the Schedule to the said Act. Under this
depreciation is applicable from the date put to use at the
rate applicable.
For Income Tax purpose, Depreciation is applicable at 50% of
the rate applicable to the asset under Income Tax Rate, as
the asset is used for less than 180 days during the year
2009-10.
For easy reference see Income Tax Ready Reckoner, in which
rates under both the Acts are available.

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