How to allocate business cost (business setup investments/costs) incurred in previous years in ITRs

Can we claim it 100%, and how do we claim, under which section of ITR3
Do I need to record those expenses in current ITRs
Need professional help in this regard , to review previous and current ITR (current AY) to accordingly plan

ok thanks ,  

how about if i show these costs in current ay.....with noo revenue....can it be feasible and ok to do that

No yet, expected in next FY

ok, lets say i had costing of around 200000 in FY 2020-21, and no revenue.

In ITR of FY2020-21 (AY2021-22), Can I show that as proprietor business/profession with zero revenue and actual costs, which will be considered as loss to business and could be carried forward in next FY to be setoff with revenue in later years

it means real time reporting of costs in the same year when the cost incurred