Please Read the Incoem Tax provision on the basis of u give the reply , U are not saying correctly even now, this in not as per Income Tax Act,
which u said that is actually UNABSORBED DEPRECIATION NOT ACCUMULATED DEPRECIATION, OK.
Yes Pankaj,
Deprciaion calculates on Assets wise on the Assets Register and some blocks are there if u want to Check assets wise depreciation then u have to go on your Register , in books it is not possible. and accumulated depreciation entry passe with the Block like Accumulated deprecaition on Plant & Mach. Accumulated dep. on Furniture etc. Ok