| http://www.w3.org/ns/prov#value | - The amount is allowed to be carried forward and set off for the succeeding previous years until the amount is exhausted without any time limit.(h) Under Section 35D of the Act, the company will be entitled to a deduction equal to 1/5th of the expenditure incurred of the nature specified in the said section, including expenditure incurred on present issue, such as under writing commission, brokerag
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