Depreciation on 12-02-2018 at sale of old car

Depreciation shall be chargeable on value of block of asset.

Amount on which depreciation to be charged is (opening+purchase-sale) value. 

Loss/profit  on sale shall be accounted as (sale value-WDV of car as on 12/02/2018)

profit on sale = Rs.17,030   (210000- 192970)(227024 - 227024*15/100)

Journal entry is 

Cash/Bank                            Dr          210000

Accumulated depreciation Dr           34054

   To  Motor car                                                   227024

   To  Profit on sale                                             17030

(Being profit on sale of car accounted)