fix: 1st row depr. sch. value of asset put to less than 180 days acc. to I.T. S. 32 #38697
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Fixing the incorrect value of the first row of the depreciation schedule if an asset is put to use for less than 180 days as per Income Tax – Section 32 -- the pro rata amount shouldn't be calculated for the first row.
Depends on resilient-tech/india-compliance#1393.