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Depreciation under companes Act wrongly claimed previous 3 years on asset sold

This query is : Resolved 

13 May 2025 A Motor Car (one of 3 Motor cars in books) was already sold on 2020-21 and accordly Motor Car (WDV amount) was reversed. But due to some mistake Depreciation under Comanies Act was charged in 2021-22, 2022-23 & 2023-24. But as per Income Tax Act there was no mistake. How to rectify the error in 2024-25. What entry(ies) to be paased?

13 May 2025 Depreciation reserve dr
To depreciation cr
(Excess depreciation charged reversed)


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