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

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

(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;

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