Depreciation

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Can a Salaried Individual claim deduction of depreciation or maintenance expenses on Car or other assets out of salary income under any provision of IT Act

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No because the "Income from Salaries" head deals with only the income from employer employee relationship.It does not bring into consideration deduction for expenses incurred,except some,by the salaried person(If there had been sections to claim deduction for expenses incurred out of salary income then there shall be nothing to tax under this head as a person earns to expend on himself)

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