Income tax filing

If the Partnership is executed in April 2013, then you cannot file the Income tax return for Financial Year 2012-13, even though you have been paying Rent since September 2012.

You will have to file Income Tax return for Financial year 2013-14.

The expenses you incurred as rental expenses can be treated as pre operative expenses and can be claimed after business starts operations.

You can claim these expenses after starting the business.