Section 35D(2)(c) in The Income Tax Act, 1961

[Cites 0, Cited by 14] [Section 35D(2)] [Section 35D] [Entire Act]

Union of India - Subsection

Section 35D(2)(c) in The Income Tax Act, 1961

(c)where the assessee is a company, also expenditure-

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

(ii)on printing of the Memorandum and Articles of Association;

(iii)by way of fees for registering the company under the provisions of the Companies Act, 1956 (1 of 1956);

(iv)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;

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Union of India - Subsection

Section 35D(2)(c) in The Income Tax Act, 1961