CBDT Notification: Specified Forms for Electronic Submission in Income Tax Rules
đź“… Date: October 31, 2024
đź“‚ Categories: #CBDTNotification #NotificationsAndCirculars
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The Central Board of Direct Taxes (CBDT), via Notification No. 5/2024 dated October 30, 2024, has announced that certain forms under Appendix-II of the Income Tax Rules, 1962 are now required to be furnished electronically as per Rule 131. This electronic submission rule applies from October 31, 2024.
Forms Specified for Electronic Submission
- Form 3CEDA: Application for rollback of an Advance Pricing Agreement (APA).
- Form 3C-O: Application form for approval under section 35CCC(1) of the Income Tax Act, 1961.
Key Details
Verification: These forms should be verified according to sub-rule (1) of Rule 131.
Location: Directed by the Director General of Income Tax (Systems), Bengaluru, with CBDT approval.