charge of Depreciation

as per income tax act you need to charge depreciation @ 30% .

otherwise we need to charge depreciation on the basis of days i.e. here we need to charge for 20days (31-12) for better presentation of accounts.

simple logic if addition in second half than charged half depreciation that is 30%

even the computer is purchased on the last date of march than treated as addition in second half charged half year depreciation

agreed with experts.

if asset is purchase or put to use before 30 sept then full rate of dep will be charged i.e for computer 60%

if asset is purchase or put to use after 30 sept then half rate of original rate will be charged i.e for computer 30%

Agreed with Mr. Bijender Kr. Bansal If  you purchase an assets before 30th Sept. than full and if after 30th Sept. than half it means 30%.

to be charge @ 30%

it's obviously 30% for the computer & accessories block for the relevant ay10-11 as it's used for less than 180 days.

ya depreciation should be charged @ 30% as per income tax act.