Preliminary expenses statement under section 35D requires standardized e-form with detailed expenditure, payer, and tax deduction particulars.

Standardized electronic statement for reporting preliminary expenses under the proviso requires assessee identification, relevant previous year, categorical expenditure entries (feasibility reports, project reports, surveys, engineering services), for each item the performer (self or external), service provider name and PAN, prior experience indicator, amounts paid in cash and otherwise, and particulars of tax deducted at source; the form concludes with a verified declaration by an authorised signatory and an administrative insertion note regarding notification and effectivity.

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