https://www.taxtmi.com/circulars?id=69011 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. en-us Tue, 28 Oct 2025 00:00:00 +0530 Thu, 04 Dec 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69011 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. Circulars Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69011