I have written everything in screen shot. Screenshot contains my questions. please if others are dealing with same problem please share your views.
What I am suggesting is that during first year of applicability of act i.e. 2014 positive or negative depreciation should be charged so that in rest of asset's life depreciation rates apply smoothly as if act was applicable from start of purchase of asset.
like in this example
After this for all assets (using same dep. key) will depreciate to correct scrap value. This is just a suggestion. If any other option is available please suggest.