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of <h1>New Income Tax Rules 2023: Submit Preliminary Expenses Statement via Form 3AF, Update Form 3AE for Audit Reports.</h1> The Income-tax (Fourteenth Amendment) Rules, 2023, effective from April 1, 2024, introduce new regulations under the Income-tax Act, 1961. Rule 6ABBB mandates that taxpayers furnish a statement of preliminary expenses incurred under section 35D using Form No. 3AF. This form must be submitted electronically one month before the income return due date to the Principal Director General of Income-tax (Systems) or an authorized person. The amendment also updates Form No. 3AE for audit reports under sections 35D(4) and 35E(6), requiring detailed statements for deductions related to preliminary expenses and mineral prospecting or development.
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