Itr 5

Depends which software you are using or filing through Excel/Java utility.

Mr Rohit Tulshyam I am using Java utility. And what matters whether we are using excel utility or java utility both are same......!

Since it says you are article assistant hence I asked which soft you use or excel/java utility by department.

As I remember, we used to reduce it in P and L by stating under Salary. Since now they show head for other expenses, you can show the same as remuneration to partners.

Now, any excess rem/int to be disallowed to shown in point 16 of Schedule BP. i.e disallowable u/s 40 which shall bring your adequate profit. Read sec 40(b) to learn the amount disallowable.

Now, You will not get where to fill amount of disallowance(if any) than use point 8(A)(g) under Schedule OI.