27. Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44. [i]
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(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. |
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(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). |