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Section 35DD - Amortisation of Amalagamtion or Demerger expenses

Income Tax - Profit and Gains of Business or Profession - 26 - SEC - 35DD: AMORTISATION OF AMALGAMATION OR DEMERGER EXPE .....

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of an undertaking, The assessee shall be allowed a deduction Of an amount equal to 1/5th of such expenditure for 5 year .....

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