CBDT notifies Form 3AF for furnishing details of Preliminary Expenditure u/s 35D.
August 2, 2023
Income Tax
CBDT notifies Form 3AF for furnishing details of Preliminary Expenditure u/s 35D. The Income-tax (Fourteenth Amendment) Rules, 2023. In the Income Tax Rules 1962, a new Rule 6ABBB has been added related to form of statement to be furnished regarding preliminary expenses incurred under section 35D. The rule …