Section 44(2)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 44(2)] [Section 44] [Entire Act]

Union of India - Subsection

Section 44(2)(c) in The Income Tax Act, 2025

(c)in addition to expenditure in clauses (a) and (b), if the assessee is a company,—

(i)legal charges for drafting and printing of the Memorandum and Articles of Association of the company;

(ii)fees for registering the company under the provisions of the Companies Act, 2013;

(iii)expenditure in connection with the issue, for public subscription, of shares in or debentures of the company, being underwriting commission, brokerage and charges for drafting, typing, printing and advertisement of the prospectus; and

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Union of India - Subsection

Section 44(2)(c) in The Income Tax Act, 2025