DEPRECIATION RULE SECTION

DEPRECIATION CLAIM IS MANDATORY AS PER INCOME TAX RULE?

I AM A BUSINESSMAN I BOUGHT TWO NEW CAR AND COMPUTER IN FINANCIAL YEAR 2022-2023 DUE TO THIS PURCHASE DEPRECIATION AMOUNT REDUCE MY NET PROFIT... IF I DO NOT WANT CLAIM DEPRECIATION FOR THIS FINANCIAL YEAR 2022-023 THAN IS IT POSSIBLE AS PER INCOME TAX RULE..

SECOND VERY IMPORTANT IF I  NOT CLAIM DEPRECIATION IN SAID FINANCIAL YEAR 2022-2023 BUT IN NEXT COMING FINANCIAL YEAR 2023-2024 I WANT TO CLAIM DEPRECIATION IN ABOVE SAID CAR AND COMPUTER THAN IS IT POSSIBLE AS PER INCOME TAX ACT ...

IN BOTH CASE IF ANY WRITTEN LAW SECTION RULE PLEASE GIVE ME ANSWER IF POSSIBLE BEFORE 31-03-2023