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Preliminary expenses

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(Querist)
28 June 2017 What is the treatment of preliminary expenses as per Income Tax act, companies act and Accounting standard 26????
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
29 June 2017 pl see the deliberation in https://www.caclubindia.com/experts/treatment-of-preliminary-expenses-651710.asp
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Venkatesh Dangeti

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Venkatesh Dangeti (Querist)
29 June 2017 Sir,
After seeing that discussion i still have doubts regarding IT return.
Say company has 1 lakh PAID UP capital.
As Per sec 35D, is preliminary expanse limited to 5 % of 1 lakh??
Is audit report in form 3AE required to be filed??




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