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Section 35D - Amortisation of certain Preliminary Expenses

Income Tax - Profit and Gains of Business or Profession - 25 - SEC - 35D: AMORTISATION OF CERTAIN PRELIMINARY EXPENSES Eligible Assessee: Indian company or any non-corporate assessee resident in India Eligible Deductions: If preliminary expenses are .....

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essive years beginning with the previous year of commencement or extension of business or the new unit commences production or operation as the case may be. Qualifying expenditure: For an Indian Company - 5% of cost of project or 5% of capital employ .....

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orm 3B is required for the years in which the qualifying expenditure is incurred is required to claim deduction under this section alongwith the return of income. If deduction is claimed under this section, then deduction is not allowed for such expe .....

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