A business buys computers for ₹8 lakh and puts them to use for fewer than 180 days in tax year 2026–27. The normal rate for the block is 40%. With no other block movements, what first-year ordinary…

Section 33(4) of the Income-tax Act, 2025 restricts depreciation to 50% of the prescribed rate for an asset acquired in the tax year and used for less than 180 days. Half of 40% is 20%, and 20% of ₹8 lakh is ₹1,60,000; the full 40% would give ₹3,20,000, and use for any part of the year is enough to claim something.