Ease in claiming deduction on amortization of preliminary ...

Income Tax

February 2, 2023

Ease in claiming deduction on amortization of preliminary expenditure - certain preliminary expenses which are required to approved by the Board (CBDT) - In order to ease the process of claiming amortization of these preliminary expenses, such condition is proposed to be removed.

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Ease in claiming deduction on amortization of preliminary ...

Income Tax

February 2, 2023

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