Sec 32(1)(iia)- help

Dear All,

kindly tell me, if an asset in put to for less than 180 days & the assessee claims for addtional depreciation (provided it satisfied all the condition in laid in Sec 32(1)(iia) for claiming such deduction)...

1. is that assessee can claim 10% of additional depreciation & rest of 10% in next previous yr (As per IT Ready Reckoner of VK Singhania....or

2. he can claim only 10% additional depreciation.

Please give references