Conversion of Partnership Firm into Prop. Firm- Depreciation on Assets 'as per Income Tax'

CA. Tushar Mittal (CA Professional in Practice)   (73 Points)

16 December 2020  

A Partnership Firm has been taken over by Proprietorship firm on 01.01.2020,

How to divide depreciation between partnership  firm and prop. firm 'As per Income Tax'?

As per accounting it can be divided into months but the query is about Income Tax, is there any provision to divide depreciation into months in Income Tax?