See as per revised schedule, under the head indirect expenses, line item other expenses under Indirect expenses some expenses must disclose seprately like
It is also mentioned that if any expenditure other than above is exceeding the limit 1,00,000 or 1% of revenue whichever is higher then show it separtely otherwise you can take the same under miscellaneous expnediture i.e., point no.10.
CAclubindia
