Depreciation on new building purchase

Harikrushna jajal (Accountant) (108 Points)

28 September 2016  

Option -1:

A company want to acquire Building , for which company has paid 10% of total value of building as banakhat. however remaining 90% payment will be made at the time of registration i.e. making dastavege which will be made on 6th of october.

Option-2

A company want to acquire Building , for which company has paid 10% of total value of building as banakhat. however remaining 90% payment will be made on on before 1st october.The registration i.e.  dastavege in this case also will be made on 6th of october.

In above both option whether company can claim full depreciation or depreciation at half rate?