Additional depreciation on wind mill / power sector

HII....

WHETHER WIND MILL INSTALLED ON OR AFTER 01ST APRIL 2014 IS ELIGIBLE FOR ADDITIONAL DEPRECIATION @ 20% OVER AND ABOVE NORMAL DEPRECIATION????

SINCE NEW SECTRION INSERTED NAMELY 32(1)(IIa) WHICH SAYS ABOUT THIS ADDITIONAL DEPRECIATION TO POWER SECTOR ALSO.

NORMAL DEPRECIATION ON WIND MILL INSTALLED ON OR AFTER 01ST APRIL 2014 IS @ 80%.

AND

IF ADDITIONAL DEPRECIATION ALSO ALLOWED THAN TOTAL DEPRECIATION WILL BE @ 100%...

THANKS FOR GUIDENCE...