Preliminary Expenses

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 What is the Preliminary Expenses as per companies act 1956? whether expenses incurred to enhance the authorised capital subsequent to the incorporation of a company can be treated as preliminary expenses?

Replies (2)

preliminary expense is not word of Company act.


It is general word.


Preliminary expense means expense incurred for incorporating the company & incorporation related activities

hi

preliminary expenses are the expenses related to incorporation of company including stamp duty, registration fees, legal fees, printing charges for moa aoa etc.

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