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        Income Tax

        Corrigendum- Performance Audit Report on Assessment of Assessees in the Entertainment Sector (C&AG Report No. 1 of 2019) dated 21-10-2025

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        Entertainment sector assessment: pre operative expenses to be examined for amortisation under section 35D. Paragraph 2.1 of the Board's letter dated 21.10.2025 is amended to state that pre operative expenses of assessees in the entertainment sector should be examined with reference to actual commencement of business and allowed for amortisation under section 35D of the Income tax Act, 1961.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Entertainment sector assessment: pre operative expenses to be examined for amortisation under section 35D.

                            Paragraph 2.1 of the Board's letter dated 21.10.2025 is amended to state that pre operative expenses of assessees in the entertainment sector should be examined with reference to actual commencement of business and allowed for amortisation under section 35D of the Income tax Act, 1961.


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