@Anshu_Tiwari The other debits and credits include all charges and credits which do not appear in the contract note. Charges such as DP Charges, payment gateway charges, delayed payment charges (interest on debit balance), call and trade charges, etc will form a part of Other debits, and credits such as dividend on pledge shares, reversals of any excess charge, brokerage reversal etc will form a part of other credits. You can find the breakdown of this in the downloaded P&L report or the tax P&L statement in the Other Credits and Debits sheet.