List any three items each to be included and not to be included in preliminary expenses.

Following expenses to be included in Preliminary Expenses: Stamp duty and fees payable on registration of the company and stamp papers purchased for preliminary contracts of the company. The legal charges for preparing the Prospectus, Memorandum and Articles of Association and contracts and of the registration of the company. Accountants' and Valuers' fees for reports, certificates, etc. Cost of printing the Memorandum and Articles of Association, printing, advertising an issuing the prospectus. Cost of preparing, printing and stamping letters of allotment and share certificates. Cost of preparing printing and stamping Debenture Trust Deed, if any. Cost of company's seal and books of account, statutory books and statistical books. Expenses not to be included in Preliminary Expenses: Cost of preparation of the feasibility report. Cost of preparation of the project report. Cost of conducting market survey or any other survey necessary for the business of the company. Consultancy fees payable for engineering services in connection with the business.