Whether depreciation is allowed pre-commencement of business such as computers, office equipment. As per Section 32, depreciation is allowed on the basis of put to use, not on the basis of commencement of business kindly clarify.
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You query is not clear. Did u purchased the computers and equipments before commencement of business? Section 32 puts the condition of put to use. Therefore, when you start your business and starts using the assets, you can start claiming the depreciation as per the provisions of section 32. There is no concept of depreciation during the pre-commencement of business as per section 32.