Income Tax 2025 - Forms - Frequently Asked Questions [FAQs]

  • What is Form 32?
  • Who should file Form 32?
  • What is the due date to file Form 32?
  • For Section 46, what capital expenditure is allowed?
  • For Section 46, can capital expenditure prior to commencement be claimed?
  • For Section 46, can assets for which deduction is claimed be used for other purposes?
  • Which start-ups are eligible for deduction under Section 140?
  • For how many years can start-ups claim deduction under Section 140?
  • Why is Form 32 important?




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