Har business expense tax-deductible nahi hoti — Income Tax Ordinance clearly define karta hai ke kya "allowable" hai aur kya "disallowed". Sahi expenses claim karna aapki taxable income kam karta hai, lekin galat claim FBR audit mein assessment amendment ka sabab ban sakta hai. Ye guide dono lists cover karta hai.
Section 20 ke tehat wholly-and-exclusively business expenses deductible hain (rent, salaries, utilities, professional fees). Section 21 ke tehat personal expenses, fines, aur bina proper invoice ke claims disallowed hoti hain.
Allowed Business Expenses — Section 20
| Expense Category | Deductible? |
|---|---|
| Office/Shop Rent | ✅ Haan |
| Employee Salaries & Wages | ✅ Haan |
| Utility Bills (Business Premises) | ✅ Haan |
| Professional Fees (Legal, Accounting) | ✅ Haan |
| Business Advertising & Marketing | ✅ Haan |
| Repairs & Maintenance | ✅ Haan |
| Business Travel | ✅ Haan |
| Insurance Premiums (Business Assets) | ✅ Haan |
| Depreciation on Fixed Assets | ✅ Haan (WDV method) |
Disallowed Expenses — Section 21
| Expense Category | Deductible? |
|---|---|
| Personal/Domestic Expenses | ❌ Nahi |
| Capital Expenditure (direct expense ki tarah) | ❌ Nahi — sirf depreciation se |
| Fines aur Penalties | ❌ Nahi |
| Non-Business Entertainment | ❌ Nahi |
| Cash Expenses (bina bank record) | ❌ Nahi (thresholds ke upar) |
| Bina Proper Invoice/STRN ke Purchases | ❌ Nahi |
"Wholly and Exclusively" Test: Expense ka business purpose ke liye hona zaroori hai. Mixed personal-business expense (jaise gaari jo business aur personal dono use ho) ka sirf business-use portion hi deductible hota hai.
Documentation Requirements
- Har expense ka proper invoice/receipt rakho
- Bank statement se payment proof match karo
- Sales-tax-registered suppliers se STRN invoice lo (input tax credit ke liye bhi zaroori)
- Bare cash expenses (bina bank trail) audit mein challenge ho sakte hain
Audit Risk: FBR audit mein sab se zyada disallow hone wali cheez wo expenses hoti hain jinke paas proper invoice ya bank record nahi hota. Har expense document karna future notices se bachne ka best tareeqa hai.
Kamboh Associates Se Expense Review
| Service | Fee |
|---|---|
| Business Expense Categorization Review | Rs 3,000 |
| Business Return Filing (With Full Deductions) | Rs 5,000+ |
| Bookkeeping (Monthly) | Rs 5,000/month |
Aksar Puchhe Gaye Sawal — Deductible Business Expenses
Business Expenses Sahi Claim Karwao
Allowable expenses maximize karo, disallowance risk minimize karo — Kamboh Associates review karti hai.