Capital expenditure on rented premises

Question: An assessee incurs capitals expenditure on rented premises. Which of the following statement is correct-

(a) He can claim this expenditure as revenue as it relates to rented premises
(b) He cannot claim depreciation on this expenditure, because he does not own the premises
(c) He can claim depreciation on this expenditure
(d) The owner of the premises can claim depreciation on such captial expenditure.