Section 50B(3)(a)

(a) in the case of depreciable assets, the written down value of the block of assets determined in accordance with the provisions contained in sub -item ( C) of item ( i) of sub -clause ( c) of clause ( 6) of section 43; 3*** 4[(b) in the case of capital assets in respect of which the whole of the expenditure has been allowed or is allowable as a deduction under section 35AD, nil; and