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03AF Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee - Income Tax

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1. Section 35D - Amortisation of certain preliminary expenses - Income-tax Act, 1961
2. Rule 6ABBB - Form of statement to be furnished regarding preliminary expenses incurred under section 35D - Income-tax Rules, 1962