Directors travelling expenses

You have to check the supporting documents for the actual amount spent by the director. If it is less than the advances given then that amount has to be given back by the directors. If he didn't returned that money then the payroll dept. has to deduct it from his salary.

You should also check whether the directors salary including the advances paid in excess of actuals, exceeded the maximum ceiling for directors remuneration fixed under companies act.

You can also argue that the excess advance paid is as equal as loan given as per Sec 295 of companies act (provided if it is not returned by the director)