Where should the expense Legal Fees be entered in ITR3?

In which field in ‘P&L’ tab of ITR3 the indirect expense ‘Legal fees paid’ should be entered? Is it in ‘32ii Professional / Consultancy fees / Fee for technical services To others’ or '46 Other expenses'? The lawyer is an Indian Resident u/s 6(1)(a) of the Income Tax Act, 1961.

Replies (3)
Quick Summary
This discussion clarifies where to enter indirect expenses such as 'Legal fees paid' within the P&L tab of the ITR3 form. The consensus is that these fees should be entered under field '32ii Professional / Consultancy fees / Fee for technical services To others', especially when the lawyer is an Indian resident.

In 32ii Professional / Consultancy fees / Fee for technical services To others
It is in 32ii Professional / Consultancy fees / Fee for technical services To others’ 

Thank you all for your prompt reply.

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