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WDV Calculation for 80% Depreciation on Rolls u/s 43(6)(b) of Income Tax Act Explained.

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....Depreciation at higher rate on rolls @ 80% - calculation of WDV - As per section 43(6)(b), the WDV in case of assets acquired before the previous year is defined to mean the actual cost of the asset less all depreciation actually allowed to him - AT....