TaxTMI 
TaxTMI 
Income-tax (Fourteenth Amendment) Rules, 2023.
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....ct from the 1st day of April, 2024. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after rule 6ABBA, the following rule shall be inserted, namely:-- "6ABBB. Form of statement to be furnished regarding preliminary expenses incurred under section 35D.- (1) The statement containing particulars of expenditure required to be furnished under proviso to clause (a) of sub-section (2) of section 35D by the assessee shall be in Form No. 3AF for each previous year. (2) Form No. 3AF shall be furnished one month prior to the due date for furnishing the return of income as specified under sub-section (1) of section 139. (3) Form No. 3AF shall be furnished to the Principal Director General of Income-tax (System....
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....________________* that/those date(s) which are in agreement with the books of account maintained at the head office at ______________________________* and branches at _________. * I/We have obtained all the information and explanations which to the best of * my/our knowledge and belief were necessary for the purposes of the audit. In * my/our opinion, proper books of account have been kept by the head office and the branches of the above named assessee visited by * me/us so far as appears from * my/our examination of the books, and proper returns adequate for the purposes of audit have been received from branches not visited by * me/us, subject to the comments given below :- ________________________________________________________________....
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....able. 2. †This report is to be given by an accountant as defined in the Explanation below sub-section (2) of section 288 of the Income-tax Act,1961. 3. Where any of the matters stated in this Report is answered in the negative or with a qualification, the Report shall state the reasons for the same. ANNEXURE TO FORM NO. 3AE SECTION A STATEMENT OF PARTICULARS REQUIRED FOR THE PURPOSES OF DEDUCTION UNDER SECTION 35D 1. Date of commencement of business …………………… 2. Where the deduction is claimed with reference to the expenditure incurred in connection with the extension of the industrial undertaking or the setting up of a new industrial unit, the date on which the extension....
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....ip;…………………….. Address: …………………………….. Membership No: ……………………. SECTION B STATEMENT OF PARTICULARS REQUIRED FOR THE PURPOSES OF DEDUCTION UNDER SECTION 35E 1. Name(s) of mineral(s) or group(s) of associated minerals in respect of which operation relating to prospecting or development were undertaken ………………………………… 2. Year of commercial production ………………………………… 3. Qualify....
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....be given. In a case where the expenses were incurred in connection with the extension of the industrial undertaking or the setting up of a new industrial unit, the actual cost of the specified assets which are shown in the books of account as on the last day of the previous year in which the extension of the industrial undertaking was completed or the new industrial unit commenced production or operation (in so far as such assets have been acquired or developed in connection with the extension of the industrial undertaking or the setting up of the new industrial unit) should be given. FORM NO. 3AF [See rule 6ABBB] (E-form) Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of....