60% to 40% change in depreciation - for existing capital, continue with old rate or new one?

Hello,

From current AY, the depreciation slabs have been changed and 40% is the maximum allowed now. 

Previously till last year, we had computers at 60%. Suppose  a new computer purchased last year and accounted at 60% in last years ITR, for the current year, will it continue at 60% or get reduced to 40%? 

-----

Also, is the provision for 100% depreciation allowance under section 32 for any capital purchase below Rs 5000 done away with now? 

I cannot find that section in the act anymore. 

So we should account capital purchases below Rs 5000 in the slabs as well? 

Kindly clarify the same

Thank you.