Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Income-tax and Corporate Tax Planning Deduction and Collection of tax at source
A resident non-corporate assessee can claim deduction under Section 35 D for Amortization of preliminary expenses to the extent of
1
10% of the cost of the project
2
20% of the cost of the project
3
30% of the cost of the project
4
5% of the cost of the project