https://www.taxtmi.com/acts?id=3568 Section 35DD permits an Indian company that incurs expenditure wholly and exclusively for an amalgamation or demerger to claim deduction by amortising that expenditure as equal amounts across successive previous years beginning with the year in which the amalgamation or demerger takes place, and prohibits claiming that expenditure as a deduction under any other provision of the Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Aug 2025 16:34:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3568 Section 35DD permits an Indian company that incurs expenditure wholly and exclusively for an amalgamation or demerger to claim deduction by amortising that expenditure as equal amounts across successive previous years beginning with the year in which the amalgamation or demerger takes place, and prohibits claiming that expenditure as a deduction under any other provision of the Act. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3568