depreciation

YES . . . IT IS 

As per explanation 5 to section 32(1) of the Income Tax Act 1961, it is mandatory to claim depreciation.
Further, depreciation shall be allowed to the assessee whether or not the assessee has claimed deduction.
However, it is pertinent to note that as per section 11(6) of tha act, depreciation shall not be allowed if purchase of asset was already claimed as application of income.

tq u sir