Depreciation on Computer less than 180 days

Sunny Yo (23 Points)

12 August 2018  

A computer was purchased on mar 10 2017( previous FY), however, put to use on Dec 2017...
then what rate of dep. shall be applicable?? for AY 18-19

40%
or
20% (40%×50%) ---(below 180 days concept)