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<h1>Income Tax Rule 6ABBB: File Form 3AF for Preliminary Expenses One Month Before Income Tax Return Due Date</h1> The statutory provision under Rule 6ABBB of the Income Tax Rules, 1962, mandates the submission of a statement detailing preliminary expenses incurred under section 35D. This statement, required to be in Form No. 3AF, must be submitted by the assessee one month before the income return due date as per section 139(1). It should be electronically furnished to the Principal Director General or Director General of Income-tax (Systems) using a digital signature or electronic verification code. These officials are responsible for specifying submission procedures and ensuring the security and archival of the form, which is then forwarded to the Assessing Officer.