Depreciation

Yes,
if you purchased motor car acquired on or after 23th aug but before 1 Apr 2020 and put to use before 1apr 2020

other than those in a business them on hire , the rate of depreciation will be 30%.
(earlier the rate was 15%)

in case of motor buses, motor taxies, motor lorries used in a business of running them on hire , the rate of dep will be 45%
(earlier the rate was 30%)

If motor vehicle is acquired in January 2020 then what will be the depreciation rate ?

The rate for dep is: if use of motor car in hiring business then 45% otherwise rate will be 30%.

since you used less than 180 days hence 50% of the amount of dep will be allowed.