Capitalisation of fixed assets

Why are confused by Income tax laws

in companies act capitalisation should be done from the date of ready use to claim Dep under said act

in Income Tax act capitalisation can be done from the date of put to use in business to claim Dep under said act

As teh car is purchased is after Sept, so the depreciation claim under the I-T Act would be 50% of the applicable rate for Vehicles. Under  the Co's Act, deprn can be claimed from the date the car was purchased and not from the date of use.