Preliminary expenses reporting: electronic filing of Form 3AF is required prior to the due date for income-tax returns. Preliminary expenses under section 35D are to be reported annually in Form 3AF, filed electronically to the tax systems authority before the income-tax return due date, using digital signature where required or an electronic verification code otherwise; the tax systems authority will prescribe submission procedures, manage security, archival and retrieval, and forward the form to the Assessing Officer.