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Treatment of company registration expenses

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05 January 2012 what is the treatment of Pvt ltd company registration expenses in the year when it is incurred. Revenue will generate in the next year.

Pls answer in context to company registered in Nepal.
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CA Mahesh Vekariya

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CA Mahesh Vekariya (Expert)
05 January 2012 Dear Sunil,

Company registration expenses treated as Preliminary Expenses in books of accounts and it is write of in 5 years as per income tax provisions.

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