Amendment of section 35D.

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..... g the particulars of expenditure specified in this clause within such period, to such income-tax authority, in such form and manner, as may be prescribed. . - Clause 12 of the Bill seeks to amend section 35D of the Income-tax Act relating to amortisation of certain preliminary expenses. Clause (a) of sub-section (2) of the said section includes expenditure in connection with (i) preparatio .....

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