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Hiiii friend...
Form 58B is a Certificate of Expenditure Incurred directly by a company in respect of Eligible projects or Schemes which are notified under section 35 AC of Income Tax Act.
This certificate can be Prepared by a Practicing Chartered Accountant in a prescribed form of 58B as per the Expenditure details provided by the company on Eligible projects and Schemes u/s 35AC.
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