https://www.taxtmi.com/news?id=71732 Form 6 is the prescribed audit report for an eligible assessee claiming deductions under section 44 for preliminary or project-related expenditure or under section 51 for mineral prospecting and development expenditure. It must be certified by an accountant and furnished electronically through the Income-tax e-Filing Portal. The form is filed once in the first tax year in which the deduction is claimed, at least one month before the due date for furnishing the return of income, with UDIN generation and digital verification required. en-us Wed, 25 Mar 2026 09:56:48 +0530 Wed, 25 Mar 2026 09:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71732 Form 6 is the prescribed audit report for an eligible assessee claiming deductions under section 44 for preliminary or project-related expenditure or under section 51 for mineral prospecting and development expenditure. It must be certified by an accountant and furnished electronically through the Income-tax e-Filing Portal. The form is filed once in the first tax year in which the deduction is claimed, at least one month before the due date for furnishing the return of income, with UDIN generation and digital verification required. News - Wed, 25 Mar 2026 09:56:48 +0530 https://www.taxtmi.com/news?id=71732