Remuneration paid to Promoters for Incorporation

Plz help !

(1) How to account for remuneration payable to a Promoter for matters of incorporation??Is it at par with Preliminary Expenses or is it a Consultancy Fees to be accounted for after Incorporation ?

(2)  In which year should the Promoter account for the Incomes receivable to him ? Whether in the Year of Incorporation  or in the year in which the agreement to adopt such charges for remuneration is considered ? What to do in absence of any such contract ??

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