Preliminary expenses reporting: mandatory electronic filing of Form No. 3AF before return filing, with prescribed authentication. The rules mandate that claims for preliminary expenditure deduction under section 35D be supported by Form No. 3AF filed electronically for each previous year, one month prior to the return filing due date, authenticated by digital signature or electronic verification code as applicable, submitted to the tax systems office which will prescribe procedural and security protocols and forward the form to the Assessing Officer; corresponding changes substitute the audit report and annexure (Form No. 3AE) requiring particulars of qualifying expenditure and confirmation that Form No. 3AF has been filed.
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Preliminary expenses reporting: mandatory electronic filing of Form No. 3AF before return filing, with prescribed authentication.
The rules mandate that claims for preliminary expenditure deduction under section 35D be supported by Form No. 3AF filed electronically for each previous year, one month prior to the return filing due date, authenticated by digital signature or electronic verification code as applicable, submitted to the tax systems office which will prescribe procedural and security protocols and forward the form to the Assessing Officer; corresponding changes substitute the audit report and annexure (Form No. 3AE) requiring particulars of qualifying expenditure and confirmation that Form No. 3AF has been filed.
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