https://sclaw.in/2023/12/10/income-tax-act-1961-section-321-income-tax-rules-1962-rule-51a-there-is-no-requirement-under-the-second-proviso-to-sub-rule-1a-of-rule-5-of-the-rules-that-any-particular-mode-of-comput/
Income Tax Act, 1961 - Section 32(1) - Income Tax Rules, 1962 - Rule 5(1A) - There is no requirement under the second proviso to sub-rule (1A) of Rule 5 of the Rules that any particular mode of computing the claim of depreciation has to be opted for before the due date of filing of the return