Depreciation rate for bank if purchase less than 180 days

In such case the depreciation shall be at half rate.

But you said purchase, income tax act considers date of 'put to use' and not date of purchase. So if the said asset is put to use for less than 180 days then half rate. If just purchased and not used in business, then no depreciation at all.

Extract:

Depreciation.

32. (1) In respect of depreciation of—

 (i)  buildings, machinery, plant or furniture, being tangible assets;

(ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998,

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Provided further that where an asset referred to in clause (i) or clause (ii) or clause (iia) 12[or the first proviso to clause (iia)], as the case may be, is acquired by the assessee during the previous year and is put to use for the purposes of business or profession for a period of less than one hundred and eighty days in that previous year, the deduction under this sub-section in respect of such asset shall be restricted to fifty per cent of the amount calculated at the percentage prescribed for an asset under clause (i) or clause (ii) or clause (iia), as the case may be :