Relating depreciation treatment

Sir , it is obvious on the part that till you do not commence your bussiness no return will not be funrished and how can then the depreciation be claimed  so definitely. And therefore from the previous year the asset is put to use depriciation will be allowed to be claimed.

Actually, Depreciation can be charged in the Profit & Loss Account / Income Statement., which can only be prepared after the commencement of business. Before the commence of business, no P&L / Income Statement is prepared , only net expense statement is prepared which ultimately apportioned over the Capital Items. Therefore, there is , technically, hardly any scope for claiming depreciation before the commencement of business.