hello sir myself stuti,pgdm student, sir could you please explain me while computing depreciation or percentage of depreciation there is 1/2 after putting the percentage for example: rs 5000060%1/2 ,what is this 1/2 and why do we put this?

stuti mathur

July 18, 2017, 3:32 p.m.

Answers!

Maninder

July 18, 2017, 3:58 p.m.

Hi Stuti

If asset is used for less than 180 days,half Dep is computed as per Income tax

Learn more here

https://www.teachoo.com/215/65/Concept-of-180-Days/category/Depreciation-Computation-as-per-Income-Tax/

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