https://www.taxtmi.com/acts?id=41892 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. en-us Wed, 02 Aug 2023 15:08:58 +0530 Mon, 18 May 2026 14:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41892 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. Act-Rules Income Tax Wed, 02 Aug 2023 15:08:58 +0530 https://www.taxtmi.com/acts?id=41892