# Deduction for Building/Premises Expenses [Section 30]
Section 30 allows deductions for rent, repairs, taxes and insurance of premises used for business/profession. Computation of profits is governed by Sections 30 to 43D [Sec 29].
## If Building is Occupied as a TENANT
- Rent paid is allowed.
- Cost of actual repairs borne by the tenant/lessee.
- Property taxes (subject to Sec 43B — actual payment), insurance, and other premises-related expenses are deductible.
## If Building is OWNED by the Assessee
- No deduction for notional rent (no opportunity cost is allowed).
- A firm renting premises from a partner can claim the rent if reasonable and not excessive.
- Repairs incurred by the owner are allowed.
- Property taxes (subject to Sec 43B), insurance and other premises expenses are deductible.
## Capital-Nature Expenses
- Repairs of a capital nature (by owner or tenant) are NOT deductible.
- They are added to the block of assets as additions, and depreciation can be claimed.
## Premises Used Partly for Business [Sec 38(1)]
- Only the business-attributable share of expenses is deductible.
- If the property is partly used for business, the actual repairs proportionate to business can be claimed.
> Key contrast: Under House Property the repair deduction is a flat 30% of NAV; under PGBP it is actual expenses (apportioned to business use).