Can we claim expenses without actual payment under income tax audit

can I claim bauncing charges or additional interest on Bank loan without payment of installments.

e.g. In F.Y. 2019-20, I have a loan from HDFC and they charge bouncing charges and additional interest for the month of January, February, March 2020 and January instalments paid in next financial year 2020-21 can I claim the bouncing charges and additional interest for the month of January, February, march 2020 in f.y 2019-20 without payment of installments?


Thanks for help in advance.