Machinery acquired during the year was put to use for 150 days in that year. Depreciation for the year of acquisition is allowed at:

1. Where an asset is acquired during the previous year and put to use for less than 180 days in that year, depreciation is restricted to 50% of the prescribed rate. 2. This restriction applies only in the year of acquisition; from the next year the full rate applies. 3. Depreciation is otherwise never prorated by days of use — an old asset used even briefly earns the full rate, which rules out option C. 4. Option A states the general rule for assets already in the block, not for the acquisition year. _Source: ICAI CA Inter P3(A) Income-tax SM (May 2026), Ch 3 Unit 3 PGBP, PDF p. 21_