Depreciation

suppose a power generation unit had the assets as mentioned below

original cost 100 lakhs
current wdv 70 lakhs
assets sold for 62 lakhs

then terminal depreciation = current wdv - sales price i.e. 70 - 62 lakhs = 8 lakhs

in case asset sold for 90 lakhs then 90 - 70 lakhs = 20 lakhs will be balance charge income u/s 41 of PGBP

Thank you so much Abhay sir