Is it possible to claim 15-16 expense in 16-17???

It depends on how did you prepare your accounts, if you are preparing your accounts on cash basis then audit fees paid in this year will be allowed. But if you are maintaing your accounts as per mercentile basis then you cannot claim audit fees,

Agree with Manish Ji

If you are maintaining your accounts on accrual basis then this is prior period expenses which is not allowed as per IT act ....

my reply to mr. vishal goel 

can u pls elabrate some section like that?

Hello @ Satya

Kindly read the section 37 of income tax act. which disallows the expenses which are not related to the current year.

Condition under section 37 of the income tax act.

• Such expenditure should not be covered under the specific section i.e. sections 30 to 36.
• Expenditure should not be of capital nature
• The expenditure should be incurred in the accounting year.
• The expenditure should not be of personal nature.
•  The expenditure should have been incurred wholly or exclusively for the purpose of the business or profession.
• The business should be commenced.