Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Preliminary expense reporting under section 35D requires electronic filing of Form No. 3AF before return due date. Rule 6ABBB requires the assessee to furnish the statement of preliminary expenses under section 35D in Form No. 3AF for each previous year, one month ... Summary
Preliminary expense reporting under section 35D requires electronic filing of Form No. 3AF before return due date.
Rule 6ABBB requires the assessee to furnish the statement of preliminary expenses under section 35D in Form No. 3AF for each previous year, one month before the due date for filing the return of income. The form must be filed electronically, either under digital signature or through electronic verification code, as applicable, to the specified income-tax systems authority, which also prescribes the filing procedure and related security, archival and retrieval policies, and forwards the form to the Assessing Officer.
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