Deprecation under companies act

As per the Company Act 1956. the depriciation charge on the machinary @ 15% .

Depriciation = value of machine *15%*(No of days used during the year /365)

using the above formula you can calculate the value of depriciation on all of machine . on the other hand Depriciation As per income tax charged . if you have purchased the machine on or before 2 October then depriciation would be calculated for whole year and if purchased on and after 3rd october than depriciation would be calculated for six month only   

Depreciation should be charged proportionately based on number of days of usage during the year.