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We cannot book tax depreciation because it is only a calculation for claiming depreciation under IT act. So we add book deprection to profit and claim the I.T deprection . I.T. depreciation is different from book depreciation. For example some fixed assets depreciation can be claimed at 100% or 50% as the case may be. It is calcuated in Computation of Taxable income statement accordingly. The assessing officer may disallow or allow if he thinks the depreciation is incorrect or correct. If you book the tax depreciation in books is it possible to reverse the entry after finalising a Balance sheet if it is published in annual report. So we are maintaining two types of depreciation. Like the same we used to add March salary paid april. and claim it if it is allowable.