Form 6: Audit report for specified preliminary or mineral-prospecting expenditure under sections 44 and 51
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Audit report for specified preliminary or mineral-prospecting expenditure under sections 44 and 51.
The assessee obtains an accountant’s audit report and the applicable preliminary-expense or mineral-prospecting annexure. This model selects the section 44 preliminary-expense annexure.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 3AE is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 28; Section 44, Section 51, Section 44(6), Section 51(7). Physical PDF pp 290-293; printed Gazette pp 1822-1825.
Rule 28 — connected rule text
28. Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51.– The report of audit of the accounts of an assessee, other than a company or a co-operative society, under section 44(6) or section 51(7), shall be furnished in Form No. 6. [PDF PAGE 23] [भाग II—खण् ड 3(i)] भारतकाराजपत्र:असाधारण 1555
Completed field illustration
Fictional data, not for filing. A fictional audit-report working illustrates preliminary expenditure only; no mineral-prospecting claim is made.
| Form field / block | Completed fictional entry |
|---|---|
| Assessee / PAN / tax year | Example Manufacturing Ltd / synthetic ZZZCE0000Z / 2026-27 |
| Section selected | Section 44; section 51 not applicable to this scenario |
| Expenditure examined | Feasibility report Rs 1,20,000; project report Rs 80,000 |
| Annexure A: nature / commencement | Setting up a new industrial unit / operations commenced 1 October 2026 |
| Cost-of-project assets | Land/building Rs 10,00,000; plant Rs 35,00,000; furniture Rs 5,00,000; other specified heads nil |
| Cost-of-project total / 5% limit | Rs 50,00,000 / Rs 2,50,000 |
| Form 5 filing field | Assumed submitted; model acknowledgement PE-F5, not an actual filing |
| Total expenditure before eligibility limits | Rs 2,00,000 |
| Evidence references | Invoices PE-01/02, bank payments and project commencement record |
| Assumed qualifying amount after conditions | Rs 2,00,000, solely for the illustration |
| Annual instalment illustration | Rs 40,000 where the applicable five-instalment deduction conditions are met |
| Observations | No fabricated audit opinion; source records are assumed solely for demonstration |
| Accountant particulars / signature | Example Accountant, model role / membership and UDIN not issued / NOT SIGNED |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- 2,00,000 / 5 = 40,000.
- 10,00,000 + 35,00,000 + 5,00,000 = 50,00,000.
- 5% of 50,00,000 = 2,50,000; assumed Rs 2,00,000 qualifying spend is within that example limit.
A real accountant must independently test section 44 limits and the facts before any report is signed.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 28. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 6 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.