accounting entry of ROC Fees
This query is : Resolved
seema wadhwa
(Querist)
07 May 2011
when a company pay roc fees like filing fees of annual accounts and any other roc fees then how we do its accounting treatment in books
07 May 2011
Filing Fees A/c Dr...(Indirect Exp)
To Cash/ Bank A/c....
To Cash/ Bank A/c....
Message likes :
1 times
CA Ravi Sisodia
(Expert)
07 May 2011
legal fee a/c Dr.
To cash/bank a/c
To cash/bank a/c
CA Navin Jain
(Expert)
07 May 2011
Treatment of fee paid to ROC on enhancement of Authorised Capital
it should be debited to P/L account. Alternatively same can be treated deferred expenses. Further
as per IT Act it is disallowed expenses as same is capital expenses in nature. (as held by Court in
a similar case)
Treatment of fee paid to ROC on enhancement of Authorised Capital
it should be debited to P/L account. Alternatively same can be treated deferred expenses. Further
as per IT Act it is disallowed expenses as same is capital expenses in nature. (as held by Court in
a similar case)
08 May 2011
I do not agree with the deferred revenue expenditure concept as AS 26 requires these type of expenses to be written off in the year of incurring.
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