Amortisation of expenditure incurred under Voluntary Retirement scheme - Section 35DDA

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....nditure incurred under Voluntary Retirement scheme - Section 35DDA * Where an assessee * Incurs any expenditure by way of payment of any sum to an employee in connection with his voluntary retirem....

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....ation, demerger or reorganisation of the business), the provisions of this section shall, as far as may be, apply to the resulting company (newly formed company) as they would have applied to the resu....