Writing off preliminary expenses

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Querist : Anonymous

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Querist : Anonymous (Querist)
13 January 2014 What if a Private limited company does not write off preliminary expenses in the year of its incorporation. can the company write off the entire expense in any subsequent year.

Is AS-26 mandatory to be applied????

what steps should the company take????
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
13 January 2014 it cannot write off in 1 year, AS 26 is mandatory.
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