Urgent-additional depreciation query

Yes Chandrasekhar. Thats what the amendment in the Finance Act 2015 exactly talks about.

If you have purchased an asset in FY 2014-15, and have used the asset for less than 180 days, then you will be able to claim only 50% of the additioal depreciation in AY 2015-16. As per the amendment now in Finance Act 2015, the balance 50% of the additional depreciation can be claimed in the subsequent year, which could not be claimed in the year of acquisition. This is effective from AY 2016-17. So Yes, the balance 50%, please claim in the FY 2015-16 (AY 2016-17) 

Hope it clarified. 

Regards. 

Aditi 

Agree with Aditi 
You can claim balance 50% in the immediately succeeding previous year. This amendment will apply from AY 2016-17 and subsequent Assessment Year’s.