Head Office Expenditure limits require allocation of common administrative costs between foreign head offices and their Indian branches. For purposes of section 44C, Head Office Expenditure means executive and general administration costs incurred outside India-such as rent, employee remuneration, travel and related administrative matters-and section 44C restricts claims by requiring allocation of common overheads between the head office and the Indian branch; expenses exclusively for the branch are excluded, while costs for employees serving both head office and Indian projects must be allocated on a reasonable basis.