S/35D deals with certain preliminary expenses list is mention in sub-section 1.
You can debit courier chgs., telephone exp etc. to pre-incorporation Expenses and then write it off in the First year itself. It will be allowed as expenditure u/s 37 (1) of the Income Tax Act.
Thanks//Vaibhav Revert for more clarity. Click thank button to convey your appreciation.
CAclubindia
