FORM NL-19 MISC EXPENDITURE SCHEDULE | |||
(To the extent not written off or adjusted) | |||
(Amount in Rs. Lakhs) | |||
Particulars | As at 31.03.2022 | As At 31.03.2021 | |
1 | Discount Allowed in issue of shares/ debentures | NIL | NIL |
2 | Others (to be specified) | NIL | NIL |
TOTAL | |||
Notes: | |||
(a) No item shall be included under the head “Miscellaneous Expenditure” and carried forward unless: | |||
1. some benefit from the expenditure can reasonably be expected to be received in future, and 2. the amount of such benefit is reasonably determinable. | |||
(b) The amount to be carried forward in respect of any item included under the head “Miscellaneous Expenditure” shall not exceed the expected future revenue/other benefits related to the expenditure. |