# Section 31 — Repairs and Insurance of Plant, Machinery and Furniture
Section 31 is the mirror image of Section 30, but for plant, machinery, and furniture used for the purpose of business or profession.
## Items Covered
| Expense | Deduction Status |
|---|---|
| Repairs — Revenue Nature (e.g., replacing belts, oiling, minor part replacement) | Allowed |
| Repairs — Capital Nature (e.g., overhaul that enhances capacity / extends life beyond original) | NOT Allowed — capitalised to the asset's cost (depreciation under Section 32) |
| Insurance Premium against risk of damage / destruction | Allowed |
## Important Notes
1. Rent on plant & machinery / furniture is NOT covered under Section 31 — it is allowed as a general business expenditure under Section 37(1).
2. The asset must be used for the business or profession — passive use (kept ready for use) suffices in many situations, paralleling depreciation principles.
3. Current repairs only — extensive repairs that enhance the asset are capitalised.
## Difference between Section 30 and Section 31
| Item | Section 30 (Building) | Section 31 (P&M, Furniture) |
|---|---|---|
| Rent | Allowed | NOT covered (allowed under Section 37) |
| Municipal tax / rates | Allowed | NOT applicable |
| Revenue repairs | Allowed | Allowed |
| Capital repairs | Not allowed (capitalised) | Not allowed (capitalised) |
| Insurance | Allowed | Allowed |