dep as per income tax act will be  50% since when calculate it when p n m is ready for use

so dep.=165000*15%*50*

dep as per co act would be=13.91%*150000*(days from 15 sept. to 31 march/365)

plus 15000*13.91*(days from 8th oct 2010 to 31st march 2011)

As per IT act it will be charged on 165000 @ 7.5%

As per Co. Act it will be charged on 165000 @ 13.91%*174/365