Forex fluctuation on repayment of fctl's

Debited to P&L account if loss and vice versa

Thanks Rajendra :)

But as per sec 43A, it is saying that if we barrowed any foreign currency term loan for the purpose of acquiring fixed assets. and at the time of repayment of term loans, if any fluctuation arises we can add or reduce from the assets.

can you check it please. 

Thanks in advance :)