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Preliminary expenses

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(Querist)
11 May 2015 As per section 35D of the Income Tax Act, qualified amount of preliminary expenses are to be written off in 5 years.
Whether there is any period or method of amortizing preliminary expenses under the companies act
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
11 May 2015 in companies act, you write off in the first year itself.

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