#Section 35D
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Stamp duty expense on IPO allowable under section 35D

Section 35D applies to expenses incurred wholly & exclusively for amalgamation or demerger of an undertaking

Mere Rejection of section 35D claim not amounts to Concealment of Income

Income Tax Law Relating To Cash Transactions

Section 35D benefit once granted in initial year cannot be denied in subsequent years

Restrictions on Cash Transactions under Income Tax Act, 1961

Expense on feasibility study for improving day to day working is allowable as revenue expenditure

Section 35D of Income Tax Act

Section 35D of Income Tax Act 1961

Preliminary steps for fulfillment of purpose of business| set up of business | Section 35D

Section 35D-Preliminary expenses – Untying the knots
Explore the latest Section 35D updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
