Constructions expenses cash mode payment allowed

It business person  commerical building  new construction  strated in f.y.21-22

1.Assess some construction expenses rs:15 lacs payment through on online mode.

2.Assess some construction expenses rs:4 lacs payment through on cash mode(rs:10,000/- limit above for per day)

Question:

1.Assess construction expenses value rs: 15 lacs or rs: 19 lacs show in books and it returns.

2.Depreciation claimed procedure.