Question
A company purchased machinery worth ₹50,00,000 on
01-04-2021. The company provides depreciation at 10% per annum on Written Down Value method. On 01-10-2023, the machine was sold for ₹30,00,000. Compute the profit or loss on sale of asset.Solution
WDV after 2 years (2021–23): ₹50,00,000 × (0.9)^2 = ₹40,50,000. Depreciation for Apr–Sept 2023 (6 months @ 10% on ₹40,50,000) = ₹2,02,500. Book value on 01-10-2023 = ₹38,47,500. Sale value = ₹30,00,000 → Loss = ₹8,47,500 (rounding, ≈ ₹8.5 lakh as per options).
Match the columns (As per Census 2011).
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1....
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