Where should the expense Legal Fees be entered in ITR3?

In which field in ‘P&L’ tab of ITR3 the indirect expense ‘Legal fees paid’ should be entered? Is it in ‘32ii Professional / Consultancy fees / Fee for technical services To others’ or '46 Other expenses'? The lawyer is an Indian Resident u/s 6(1)(a) of the Income Tax Act, 1961.