Explain the meaning of 'eligible expenses' for the purposes of claiming benefit under section 35D. Also enumerate these eligible expenses.

For the purpose of Section 35D of the Income Tax Act, 1961, eligible expenses are those which are incurred by an assessee, being an Indian company or a person (other than a company) who is resident in India: before the commencement of his business, or after the commencement of his business, in connection with the extension of his undertaking or in connection with his setting up a new unit. The assessee shall, be allowed a deduction of an amount equal to one-fifth of such expenditure for each of the five successive previous years beginning with the previous year in which the business commences or, as the case may be, the previous year in which the extension of the undertaking is completed or the new unit commences production or operation. These eligible expenses include expenses in connection with: Preparation of feasibility report; Conducting market survey or any other survey necessary for the business; Preparation of Project report; Engineering services relating to the business; Legal charges for drafting an agreement relating to the setting up or conduct of the business; Legal charges for drafting and printing of Memorandum of Association (MOA) and Articles of Association (AOA); Registration fees of a company paid to Registrar of Companies; Expenses and legal charges incurred in drafting, printing and advertising for prospectus; Expenditure incurred on issue of shares or debentures like underwriting commission, brokerage.