tax rebate on professional fees paid to CA

deductible from business income under legal expenses, 

Thanks for your reply. My source of income is only Interest earned on FDs & dividends earned on shares. Can I still file my IT return to claim rebate on professional fees paid to CA?

not adjustable in case there is no business income. its capital expenditure now. 

Thanks.

such expenses are only deductible in case you have a business income and you need to deduct TDS too on such payment if it exceeds the limits of 194J...

Originally posted by : RAKESH JAIN
	Thanks for your reply. My source of income is only Interest earned on FDs & dividends earned on shares. Can I still file my IT return to claim rebate on professional fees paid to CA?

As clarified by all, it can be claimed ONLY if you have a business income, under the head " Profits and Gains from Business or Profession "