March 23, 2026
Submitted By: Shweta Verma
FORM 5 Statement regarding Preliminary Expenses under Section 44(3) of the Income-tax Act, 2025
Form 5 is an electronic statement required to be furnished under Section 44(3) of the Income tax Act, 2025, for reporting preliminary expenses eligible for deduction incurred by an assessee in connection with setting up or extension of a business. The Form is prescribed under Rule 27 of the Income-tax Rules, 2025.
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