Depreciation on second hand machinery

Normal depreciation can be claimed as if it were New Machinery for Income tax purpose. Cost paid by you to seller is Cost of acquisition. For additional depreciation, it should be new plant and machinery i.e. it should not be used by any previous owner. So you can not claim additional depreciation for second hand machinery. If it is used by yourself for your own purpose previously then you need to provide deemed depreciation before you recognize it in your books.