Is Roc late fees paid disallowed under Income Tax

Dear All,

DIR 3- KYC late filing fees paid (Rs.5000/-) to be allowed or disallowed under Income Tax???
Replies (1)
Disallowed. Since it is an individual's responsibility and not of the company / business. A person may be director in more than one company and hence it is not related to a single company / business.

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