Rule 27 prescribes Form No. 5 for the statement of particulars of preliminary expenditure under section 44(3), for each tax year, to be furnished one month before the return due date.
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Rules 2026 · Rule 27
Preliminary expenses
Rules 22-48
Rules 2026 · Rule 27
Rules 22-48
Rule 27 prescribes Form No. 5 for the statement of particulars of preliminary expenditure under section 44(3), for each tax year, to be furnished one month before the return due date.
The rule. The statement of expenditure particulars required under section 44(3) is in Form No. 5, for each tax year (sub-rule 1). It is furnished to the Director General of Income-tax (Systems), or a person authorised by him, one month before the due date for the return of income under section 263(1) (sub-rule 2).
Timing point. The deadline runs back from the return due date, so it falls earlier than the return itself.