Can you please specify that why 30000 would lead a DTA ?

Tushar · 1 Aug 2025

As per Income tax act premilinary expenditure should be written off in 5 years where in accounts it can be fully claim as deduction in year of occurrence so you have to pay more tax in current year which can be adjust in later years due to timming difference let suppose you have income of 200,000 before considering premilinary expenditure and premilinary expense are 100,000 so as per income tax your income will be 180,000 where as per accounts it is 100,000 so you have to pay tax on 180,000 and for 80,000 you can create DTA