(2)The expenditure referred to in sub-section (1) shall be—(a)the expenditure in connection with—(i)preparation of feasibility report;(ii)preparation of project report;(iii)conducting market survey or any other survey necessary for the business;(iv)engineering services relating to the business;(b)legal charges for drafting any agreement between the assessee and any other person for any purpose relating to the setting up or conduct of the business;(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(d)such other items of expenditure (not being expenditure eligible for any allowance or deduction under any other provision of this Act), as may be prescribed.
