85.
The answer is: B
Explanation
- Additional depreciation is a deduction allowed under section 32 (1) (iia) of the Income Tax Act, 1961 for new machinery or plant acquired and installed by an assessee engaged in the business of manufacture, production, or power generation.
- Rate of additional depreciation is 20% of the actual cost of the new machinery or plant, subject to certain conditions and exceptions.
- Reduced rate of additional depreciation is 10% of the actual cost of the new machinery or plant if it is used for less than 180 days in the year of acquisition and installation. The balance 10% can be claimed in the next year.
- Enhanced rate of additional depreciation is 35% of the actual cost of the new machinery or plant if it is acquired and installed by an undertaking or enterprise set up in certain backward areas notified by the Central Government in the states of Andhra Pradesh, Bihar, Telangana, or West Bengal between April 1, 2015 and March 31, 2020.