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File maker software for Doctor profession / company

This query is : Resolved 
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(Querist)
14 January 2022 Dear Sir,

Having a File maker software for Doctor profession / company, for this file maker software development services we are paying in USD (Centre for Assisted Reproduction) for Research data Analysis and development tools in file maker.
we will book as Fixed Asset or Research and Development expenses, please advise me
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
14 January 2022 Book it as fixed assets and depreciate.
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