Section 35D of ITA, 1961 : Section 35D: Amortisation Of Certain Preliminary Expenses
ITA, 1961
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Explanation using Example
Imagine XYZ Pvt. Ltd., an Indian company, incurred INR 1,000,000 on market surveys, legal charges, and drafting of project reports before starting its new manufacturing unit on April 1, 2022. These expenses are eligible under Section...
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