Admissible Expenditure
- Any reasonable sum paid by way of commission or remuneration for purpose of realizing dividends or interest on securities
- Contributions to ESI, EPF and superannuation fund, those recovered from the employees, paid before due dates under relevant acts.
- Repairs, insurance and depreciation of Building, Plant and Machinery and furniture.
- 33 1/3% of Family Pension or Rs.15000, whichever is less
- Any other expenditure wholly and exclusively incurred to earn such income.