Section 35d deduction for preliminary expenses

Dear sir,

i wanted to know weather i can claim deduction u/s35d, if i have not claimed it in the year in which i have commenced the business???????? and i also wanted to ask that weather can i claim the deduction u/s 35d if i filed the late return.????

 

Hardik

Replies (1)

If you have filed your I-T return within the due date mentiod u/s 139(1) of the Act, then you can claim the deduction u/s 35D by filing the revised return.

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