https://www.taxtmi.com/notifications?id=140517 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. en-us Tue, 01 Aug 2023 00:00:00 +0530 Wed, 02 Aug 2023 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140517 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. Notifications Income Tax Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140517