Depreciation on lease hold land as per income tax act, 1961

Thanks in Advance,

I just want to know whether Depreciation is allowed on lease hold land and buildings constructed in lease hold land as per the Income Tax Act,1961. 

If yes, can you shere with me the provisions related to Depreciation as per Income Tax Act, 1961.

I knew that depreciation is allowed over the period of lease in Companies Act, 2013.