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Accounting group of Preliminary expenses and journal entry

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(Querist)
28 June 2022 Accounting group of preliminary expenses and journal entry of written of preliminary expenses. As
per new schedule of balance sheet.
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CA Manish

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CA Manish (Expert)
25 July 2022 This concept of preliminary expense has been removed already. Entire preliminary exps need to be w/off in P & L only, it will not appear in BS.
In income tax section 35D will be applicable and one can claim in 5 years.
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