Exemtion of ROC Expenses

Tax queries 1147 views 2 replies

Dear Friends

My question is whether the Expenses of ROC filing fee of Various Form is Dedectible  Expenses under the Income tax Act or not. If yes under which section. 

Replies (2)
It is deductible expenditure under the general section 37. How ever, in the case of new company, the fees will be treated as Preliminary Expenses and prorata deduction is available u/s 35.

whether  expenses paid besides ROC fees to any professional to file form even if such form dont require such persons  certification, is deductible or not


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register