Depreciation as per Company Act 2013 for Computer Residual Value

My question is in WDN method of latest Company Act, 2013.

If asset value is 1000000 then we calculate depreciation on 100000 or 95000 ?

I think WDV formula is 1-(residual value/cost)^1/n. So only straight line method deducts scrap value. 

Use calculator online using three years life

https://indiantaxstudy.com/calculate-depreciation-online-slm-wdv/

@ Rashmi my laptop is working from last 10 years succefully with new HD. How to evaluate it? 

Thank you so much @ Rashmi Madam

Thank you so much @ Yasaswi Gomes

Hi can someone please explain me this:

I was calculating DTA/DTL on depreciation from SLM & WDV. The formula in the text book is saying

SLM-WDM=Temporary difference

Then (Temporary difference* Tax rate*-1) why -1? because of this -1, all positive temporary differences are becoming DTL's and all negative temporary differences are becoming DTA's

For my question I'm changing it to WDM-SLM = TEMPORARY DIFFERENCE. THAT SHOULD SORT OUT -1 ISSUE

This example is also a wrong example. Carrying amount - Tax base = DTA/DTL

Tadaah. People are manipulating taxes and misguiding students through AS accountants. In IFRS and INDAS, strict adherence in the financial reports that they cannot measure anything like WDV-SLM but it must be like SLM-WDV or else a penalty will be imposed on the CA. SO better make real examples and post them here, or else be prepared for the repercussions. 

So DTA/DTL= (Temporary difference*Tax rate*-1)

Online Criminals!!