ITR F.Y 2022-23

Yes, you can file Updated return u/s. 139(8A) for AY 2023-24, provided there is any tax liability.

 The main goal of a depreciation schedule is to give you the ability to track what depreciation you've already recognized and stay on top of your finances.

Typically, the depreciation schedule format will be as follows:

• Name and descripttttion of the asset, e.g: Property & Equipment
• Date of purchase
• Cost of the asset
• Estimated/expected useful life
• Salvage value/residual value, which is the estimated value that a fixed asset will have at the end of its useful life. Sometimes, the residual value may equal zero, in which case the value isn’t taken into account.
• Current year depreciation
• Accumulated depreciation, which is the total amount an asset has been depreciated up until a certain year or point.
• The depreciation method used. According to the Generally Accepted Accounting Principles (GAAP), you can choose from four depreciation methods: straight-line method, double-declining balance, sum-of-the-years’-digits, and units of production.
• Net book value, which is the price at which a business records an asset on its balance sheet.

Refer:::   https://www.indiafilings.com/learn/different-depreciation-rates-under-companies-income-tax-act/