Form No. 5

Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3)

Prescribed under rule 27 · Rule 27

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	Part A: Particulars of the assessee
1.	Name	(refer Note 1)
2.	Address	(refer Note 2)
3.	Permanent Account Number
4.	Status	(refer Note 3)
5.	Email id
6.	Contact number	Country Code	Number
7.	Tax year

Part B: Details of preliminary expenses

Amount of expenditure in connection with–– (select one or more)

o Preparation of feasibility report

o Preparation of project report

o Conducting market survey or any other survey necessary for business

o Engineering services relating to the busi- ness

Details of expenditure incurred:

Sl.

No.

Nature of activity

(refer Note 4)

Whether carried out by

assessee itself

(Y/N)

Name

of the person carrying

out the

activity

(refer Note 5)

Name of the

person to whom

amount is

paid/credited

Permanent Account

Number

of such person

Amount

paid/credited

Whether

tax was required to be

deducted

at source

(Yes/No)

If yes,

amount

of tax

deducted

(i)

Preparation of

feasibility report

(ii)

Preparation of project report

(iii)

Conducting market

survey or

any other survey

necessary for

business

(iv)

Engineering services

relating to the

business

DECLARATION

I ……. (name of the authorized signatory) having Permanent Account Number ………… in my capacity as …… (designation) of …… (name of the assessee), do hereby declare that what is stated above is true to the best of my knowledge and belief.

Place: ………… Signature of the Authorised Signatory

Date: Name:

Designation:

Notes:

1. In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, name shall be provided in full.

2. The address shall contain i. Country/Region, ii. Flat/Door/Building, iii. Road/Street/ Block/Sector, iv. PIN/ZIP Code, v. Post Office, vi. Area/locality, vii. District, viii. State

3. Fill ‘person‘ status as (i) Individual (ii) Hindu undivided family (iii) Company (iv) Firm (v) Asso- ciation of persons, whether incorporated or not (vi) Body of individuals, whether incorporated or not (vii) Local Authority (viii) Artificial Juridical Person (ix) Government (x) Trust

4. In case there is more than one person carrying out the activity, separate details to be filled.

5. If carried out by the assessee itself, write “SELF” .

6. Some of the information in the Form would be pre-filled to the extent possible.

7. Amounts to be filled in ₹ unless otherwise provided.

← PreviousForm No. 4 – Income attributable to assets located in India under section 9(10)(a)Next →Form No. 6 – Audit Report for claiming deduction for certain preliminary expenses …

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.