https://www.taxtmi.com/acts?id=41189 The amendment requires that an assessee claiming amortisation for preliminary expenses specified in clause (a) of sub section (2) of section 35D must furnish a statement containing particulars of those expenditures to the income tax authority within such period, and in such form and manner, as may be prescribed, making this prescribed disclosure the operative compliance requirement for recognising amortisation. en-us Wed, 01 Feb 2023 15:31:37 +0530 Wed, 01 Feb 2023 15:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41189 The amendment requires that an assessee claiming amortisation for preliminary expenses specified in clause (a) of sub section (2) of section 35D must furnish a statement containing particulars of those expenditures to the income tax authority within such period, and in such form and manner, as may be prescribed, making this prescribed disclosure the operative compliance requirement for recognising amortisation. Act-Rules Bill Wed, 01 Feb 2023 15:31:37 +0530 https://www.taxtmi.com/acts?id=41189