Forms › Scientific Research & Deductions › Form 5

Form 5 — Statement regarding preliminary expenses incurred

Compiled — pending CBDT Appendix III cross-check B · Scientific Research & Deductions

Replaces old Form 3AF. Under the Income-tax Act, 2025, this compliance now uses Form 5.

New form numberForm 5

Old form number3AF

Act 2025 reference44(3)

CategoryB · Scientific Research & Deductions

Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 5?

Form 5 is the Income-tax Act, 2025 form titled “Statement regarding preliminary expenses incurred”. It replaces the earlier Form 3AF used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Scientific Research & Deductions category and relates to Section 44 of the Act, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 5, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 5 is governed under Section 44 of the Income-tax Act, 2025.

📖 Read Section 44 explained 🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 3AF?

Under the Income-tax Act, 2025, old Form 3AF is replaced by Form 5 — Statement regarding preliminary expenses incurred. It applies to Tax Year 2026-27 onwards.

From when does Form 5 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

💬 Ask our CA on WhatsApp

This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.

Form 5 — Statement regarding preliminary expenses incurred

What is Form 5?

Transitional rule — which form applies?

Frequently asked questions

Related forms in this category