How to treat credit card payment made via bank a/c

Donati (Self occupation)     10 March 2017

Self occupation 
 15 points

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This is for Accounting Purpose of an Individual who files ITR4. How to treat an expense i.e., Credit Card Payment made via Bank a/c. Items purchased through Credit Card were not claimed as expenses and no entry passed for those transactions.

I would also like to know what kind of expenses are allowed for accounting purpose of an Individual.

Thank You.

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