Additional depreciation

additional depriciation can be availed on only new plant and machineries installed and used during the year only for the purpose of manufacturing and even for concerns in the business of generation and distribution of power. additional depriciation can be claimed @ 20% if the asset has been put to use for more than 180 days and 50% of 20% if used less than 180 days. the rest can be claimed in the succeeding year.