Income-tax Rules, 2026

Rule 27Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

(1)The statement containing particulars of expenditure required to be furnished under section 44(3) shall be in Form No. 5 for each tax year.

(2)Form No. 5 shall be furnished to the Director General of Income-tax (Systems) or any person authorised by him, one month prior to the due date for furnishing the return of income as specified under section 263(1).

This rule refers to

§ 263 Return of income.

§ 44 Amortisation of certain preliminary expenses