When to charge depreciation?

when the asset is ready for its intended use then depreciation is to be charged.

when depreciation is to be charged

when asset is

ready to use

or

put to use

can you quote the source on the basis of which you are giving the answer like AS or guidance note etc..

Please note that an asset cannot be put to use unless it is ready to use.  So the ‘Put to use’ is dependent upon the Ready to use.

 Now coming to the point of charging depreciation Section 32 of the I-T Act states that depreciation is to be charged on the asset when it is put to use.

 However AS6-Depreciation Accounting, depreciation can be caused due to Wear&Tear, effluxion or passage of time