TMI BlogForm of statement to be furnished regarding preliminary expenses incurred under section 35DX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (Systems) or the Director G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, or any person authorised by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall forward Form No. 3AF to the Assessing Officer. ] ************* NOTES:- 1. Inserted vide NOTIFICATION NO. 54/2023 dated 01-08-2023 w.e.f. 01-04-2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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