Depreciation for Second hand machinery purchased - Income Tax

Dear Experts, Hope this message finds you well. I am seeking clarification regarding the charge of depreciation in the context of a transaction between Company A and Company B. Here s the scenario: Company A purchases machinery from Company B and it has been using it for three years. As per the management policy of the company A a similar asset has a useful life of 5 years. With reference to the above, I would like to understand the following: a) Should we now account for the depreciation for 2 years only as per the IT depreciation rate? b) What can be other possible way to harvest tax if we want to keep account for depreciation for 5 years under IT Act? Thanks in advance Best Regards, S Ram