Purchase of Raw Material & Traded Goods

Changes in Inventories

Section 37(1)
Section 37(1)

Employee Benefit Expenses:

Salary, Bonus & Allowances
Section 37(1)
Contribution To P.F.& Other Funds
Section 36(1)(iv)
Staff Welfare
Section 37(1)
Gratuity
Section 37(1)(V)

Finance Cost
Bank Interest section 36(1)(iii)
Other expenses section 37(1)

Depreciation & Amortisation section 32(1)(ii)

Other expenses: Note 24

Bad debt written off

section 36(1)(vii)

Insurance (stock in hand sec 36(1)(i)

section 37(1))

employee health sec 36(1)(ib) other insurance

Rents rates & Taxes section 30

Repair and maintenance plant & machinery section 31

All the other expenses not written above are covered under section 37(1)