deductible expenes or not

proprietorship firm can pay rent but can not claim depreciation

In case of proprietorship, rent also can't pay for building owned by proprietor.

Proprietorship belong proprietor , proprietor is assessable for this firm, if you pay rent , then it is taxable in his hand, i.e you pay rent for your property yourself .

Agree with Mr Bansal, in that final tax is going to be calculated on your total income i.e profit from business + rent 

Dear Friends,

Proprietorship firm doesn't have the seperate identity seperate from  it's proprietor.  Thus, if the propritor has invested his own property in business, it will be deemed to the [property of proprietory firm and thus, proprietiry firm cannot claim rent on his own property. However, he can claim the depreciation as per the rates in force as per Income Tax Act, 1961.

Ragards,

Manoj

Agree with bansal and manoj..........

No firm can't claim depreciation on it............