fix: 1st row depr. sch. value of asset put to less than 180 days acc. to I.T. S. 32 (#38696)
fix: 1st row value of asset put to less than 180 days acc. to IT S. 32
(cherry picked from commit e7984b3ef90da98506e8c79303ac804e8d037085)
Co-authored-by: Anand Baburajan <anandbaburajan@gmail.com>