Depreciation

if the asset is slod then it will be directly deducted from block of asset and on balance amount depreciation will be charged.

Kindly clarify your query if not resolved.

Ok, Now your query is clear. You will need to deduct amount of sales directly from block of asset unless after deduction the amount is not going negative.

Say there is a opening balance on 01/04/2013 Rs. 100 in block of plant and machinery.

If the assets is sold with sale consideration of Rs. 20. Then directly deduct Rs. 20 from Rs. 100 and on net amount depreciation will be calculated.

Now you apply more then and less then 180 days concept.

As i said Rs. 100 was opening balance hence now we can say that net amount of Rs. 80 is also from opening balance itself and hence we conclude that this Rs. 80 asset is used for more then 180 days and depreciation will be full rate.