Amortisation of Amalgamation or Demerger expenses - (New) Section 52 / (Old) Section 35DD

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Full Text of the Document

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....re of the nature specified in column B of the Table given below is incurred during the tax year, a deduction or part thereof shall be allowed in equal instalments in each of the successive tax years as mentioned in column D of the said Table, beginning from the initial tax year specified in column C thereof. Table Sl.No. Nature of expenditure Initial tax year Number of tax years ove....