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

If you want to sell your old car, there is no depreciation to be charge. If any profit or loss arising on sale of car, you should transfer the balancing amount to profit and loss a/c. Your accounting entry will be
Cash/Bank a/c Dr. ₹2,10,000.00
Loss on sale of car a/c Dr. ₹17,024.00
To Car a/c (Old Car) ₹ 2,27,024.00

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)