diff --git a/erpnext/accounts/doctype/purchase_taxes_and_charges_master/purchase_taxes_and_charges_master.js b/erpnext/accounts/doctype/purchase_taxes_and_charges_master/purchase_taxes_and_charges_master.js
index a27d81747d..d3a32e92c0 100644
--- a/erpnext/accounts/doctype/purchase_taxes_and_charges_master/purchase_taxes_and_charges_master.js
+++ b/erpnext/accounts/doctype/purchase_taxes_and_charges_master/purchase_taxes_and_charges_master.js
@@ -127,7 +127,7 @@ cur_frm.cscript.row_id = function(doc, cdt, cdn) {
 /*---------------------- Get rate if account_head has account_type as TAX or CHARGEABLE-------------------------------------*/
 
 cur_frm.fields_dict['purchase_tax_details'].grid.get_field("account_head").get_query = function(doc,cdt,cdn) {
-  return 'SELECT tabAccount.name FROM tabAccount WHERE tabAccount.group_or_ledger="Ledger" AND tabAccount.docstatus != 2 AND (tabAccount.account_type in ("Tax", "Chargeable", "Expense") or (tabAccount.is_pl_account = "Yes" and tabAccount.debit_or_credit = "Debit")) AND tabAccount.company = "' + doc.company + '" AND  tabAccount.name LIKE "%s"'
+  return 'SELECT tabAccount.name FROM tabAccount WHERE tabAccount.group_or_ledger="Ledger" AND tabAccount.docstatus != 2 AND (tabAccount.account_type in ("Tax", "Chargeable", "Expense Account") or (tabAccount.is_pl_account = "Yes" and tabAccount.debit_or_credit = "Debit")) AND tabAccount.company = "' + doc.company + '" AND  tabAccount.name LIKE "%s"'
 }
 
 
diff --git a/erpnext/accounts/doctype/sales_taxes_and_charges_master/sales_taxes_and_charges_master.js b/erpnext/accounts/doctype/sales_taxes_and_charges_master/sales_taxes_and_charges_master.js
index 137779ed3a..bae6b74d27 100644
--- a/erpnext/accounts/doctype/sales_taxes_and_charges_master/sales_taxes_and_charges_master.js
+++ b/erpnext/accounts/doctype/sales_taxes_and_charges_master/sales_taxes_and_charges_master.js
@@ -140,7 +140,7 @@ cur_frm.cscript.row_id = function(doc, cdt, cdn) {
 /*---------------------- Get rate if account_head has account_type as TAX or CHARGEABLE-------------------------------------*/
 
 cur_frm.fields_dict['other_charges'].grid.get_field("account_head").get_query = function(doc,cdt,cdn) {
-  return 'SELECT tabAccount.name FROM tabAccount WHERE tabAccount.group_or_ledger="Ledger" AND tabAccount.docstatus != 2 AND tabAccount.account_type in ("Tax", "Chargeable", "Income") AND tabAccount.company = "'+doc.company+'" AND  tabAccount.name LIKE "%s"'
+  return 'SELECT tabAccount.name FROM tabAccount WHERE tabAccount.group_or_ledger="Ledger" AND tabAccount.docstatus != 2 AND tabAccount.account_type in ("Tax", "Chargeable", "Income Account") AND tabAccount.company = "'+doc.company+'" AND  tabAccount.name LIKE "%s"'
 }
 
 cur_frm.fields_dict['other_charges'].grid.get_field("cost_center_other_charges").get_query = function(doc) {