Sales comission

Yes, you have to take a bill from that broker for documentation, and you can show as commission paid under the head Direct Expenses.

Yes, You have to 100% take a Debit note from the broker for which you have paid commission to him / her as a proof for future reference otherwise on which basis you have paid the amount and under which category it comes will questionable in the lack of proof.

And for the purpose of the expenses record it must be required.

If the broker is not giving debit note or bill the you have to raised the credit not mentioning full details about you are making payment to him / her with time period and him / her PAN.

I hope it is cleraed to you.

Thanks...

Mr. Mahendra Kantilal Tita.