Saikat,
After making all changes (as you suggested to do) I am getting bellow mentioned thing:
this is SLM not WDV method. I have already tried this before. I want an effect like:
Example: Net Book Value 100 on 01.04.2015
Residual Value 5
1. Remaining useful life 10 years
=1-((5/100)^(1/10)) = 25.89%
2. Remaining useful life 9 years
=1-((5/100)^(1/9)) = 28.31%
3. Remaining useful life 8 years
=1-((5/100)^(1/8)) = 31.23%