Which itr should file for income from car lease to company?

ITR-4  since you are giving a car on rent. It is a Professional Biz income.

One of my relative has put up his car on lease rental only (excluding maintenance & fuel which is borne by lessee). Kindly confirm how the income out of this lease rental will be taxed (employer has deducted 2% TDS also) in the hands of taxpayer (lessor). My queries are: 1) Whether this rental income will be taxed as per the tax slab of relative? 2) Can he claim depreciation of this car and if yes, what %. 3) Can the lessor claim insurance+registration cost as expenses (as the lessor has borne all these cost as per terms of lease)?