He can claim deduction of expenses on adhoc @ 50% on first year commission or 15% on the renewal insurance commission as per Circular No 648 dated 30.03.93. In case, separate figures of commission for new and renewed policies are not available in that case the claim of expenses can be made at a percentage of 33 1/3 % as given in the said circular. However, the circular is applicable in case the commission is upto 60000/-.