Depreciation

Hello friends, One of my client has converted his proprietary concern into partnership firm. My question is “ How the depreciation should be calculated? “ 1. The depreciation should be apportioned between successor and predecessor as mentioned in Section 32(1) of Income Tax Act, 1961 Or 2. I should apply 180 days scheme i.e., for predecessor who had asset for more than 180 days so, full percentage of depreciation would be claimed and for successor had asset for less than 180 days 50% of depreciation would be claimed Please help in this regard. (According to me, there is no solution in the act. Important one is, in the act it discusses about conversion of Individual and firm into company.)