If${\text{g}}_{\text{d}}$ is the acceleration due gravity at a depth ‘d’ and${\text{g}}_{\text{h}}$ the acceleration due to gravity at a height h from the surface of the earth (if h = d)                                 

Acceleration due to gravity at height h is $={\text{g}}_{\text{h}}$

Acceleration due to gravity at depth d is $={\text{g}}_{\text{d}}$  

When$\text{h}=\text{d}$  we get ${\text{g}}_{\text{h}}\ne {\text{g}}_{\text{d}}$

As h increases in g value decreases since$\text{(}\text{g}\propto \frac{\text{1}}{{\text{r}}^{\text{2}}}\text{)}$  

As d increases g value decrease because of decrease in effective mass of earth

So${\text{g}}_{\text{h}}$ ,${\text{g}}_{\text{d}}$  depends on h.