Income tax on proprietorship firm

You can claim expenses for family members if they are shown as working for your proprietor firm.

Medical expenses cannot be claimed for propreitor firm expense.

1) Landline is sometimes used for Personal use - take 50 to60% for Biz puposse

2) Electricity is not fully utilized for Biz purpose - again take appropriate Proportion

3) I just to convert the mobile no from person to Prop firm's name and take full. But this year take  60%

4) Car expenses can be taken full

5) Medical expenses can only be taken if you prove that there is risk of injury while doing work. if no such thing ignore.

6) You can give salary to your family members if they are in working state of health.