https://www.taxtmi.com/news?id=71727 Form 5 is a mandatory electronic statement for an assessee claiming deduction for preliminary expenses under the Income-tax Act, 2025, to be furnished in accordance with Rule 27 and one month prior to the due date for filing the return of income. It requires disclosure of assessee particulars and transaction-level details of qualifying preliminary expenses, including feasibility reports, project reports, market or business surveys, and engineering services, with related PAN, TDS, and payment particulars. en-us Tue, 24 Mar 2026 18:49:12 +0530 Tue, 24 Mar 2026 18:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71727 Form 5 is a mandatory electronic statement for an assessee claiming deduction for preliminary expenses under the Income-tax Act, 2025, to be furnished in accordance with Rule 27 and one month prior to the due date for filing the return of income. It requires disclosure of assessee particulars and transaction-level details of qualifying preliminary expenses, including feasibility reports, project reports, market or business surveys, and engineering services, with related PAN, TDS, and payment particulars. News - Tue, 24 Mar 2026 18:49:12 +0530 https://www.taxtmi.com/news?id=71727