Depreciation in case of conversion of company to llp

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In case a company gets converted to an LLP in the month of January, how will depreciation according to Income Tax Act be calculated? How will the criteria of more/less than 180 days be implemented? Explain with the help of an example, if possible?

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The depreciation for the whole year will be distributed between company and LLP, based on no. of days of asset used by them.

The concept of 180 days will not apply here. It applies only in the year of purchase.


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