The company has increased its authroised capital on which ROC Exp. are Rs. 2 Lac. Whether these exp. be included in Preliminary Exp. and should be deduct 1/5 every year or should be debited to administrative exp. under head fees & taxes. Please explain with section / rule details if any. Earlier in a other company case we have debited it in expenses account and claim fully in the same year. But at the time of assessment ITO object it. But we are enable to find the related section. Please guide.