Roc fees for increse in authorised capital

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Querist : Anonymous (Querist)
26 September 2011 As the ROC fees for increase in authorised capital as a capital expenditure is disallowed under section 37. However, can it be claimed under section 35D over a period of 5 years?

26 September 2011 ROC fees for increase in authorised capital can not be claimed under sec 35D.

ROC fees for increase in authorised capital shall not be claimed as exp under any sec of the entire income tax act




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