Shares issue expenses and debenture issue expenses

Dear All ,

wheather share issue expenses and debenture issue expenses are eligible for deduction as expense in profit and loss account in the year of issue or it would deffered as premil. expenses over the time limit given as per income tax act under section 35 D ?

can we write off the debenture issue expenses over the period of debenture tenure ? is there any provision for deduction under the companies act or not .

please advice on the above