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The Directorate of Income Tax Systems specifies that six forms prescribed in Appendix II of the Income Tax Rules 1962 must be furnished electronically. Persons submitting these forms must verify them in the manner prescribed under sub-rule (1) of Rule 131. The specified forms include Form 3CN, Form 3CS, Form 3CEC, Form 3CEFB, Form 59, and Form 59A. This notification comes into effect on 27 June 2024.
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F. No. DGIT(S)-CIT(OSD)E-Filing/e_Filing Notification/Forms/2024 Government of India Ministry of Finance Central Board of Direct Tax Directorate of Income Tax (Systems) Notification No. 0112024-25 Dated: 24 -06-2024
Specifying Forms prescribed in Appendix-II of the Income Tax Rules 1962, to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 ofthe Income-tax Rules, 1962
In exercise of the powers conferred under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962 ('the Rules'), the Director General of Income Tax (Systems), with the approval of the Board, hereby specifies that the following Forms shall be furnished electronically and shall be verified in the manner prescribed under sub-rule (1) of Rule 131 :
| Sl. no | Form | Description |
|---|---|---|
| 1 | 3CN | Application for notification of affordable housing project as specified business under section 35AD of the Income-tax Act |
| 2 | 3CS | Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD ofthe Income tax-Act |
| 3 | 3CEC | Application for a Pre-filing meeting |
| 4 | 3CEFB | Application for Opting for Safe Harbour in respect of Specified Domestic Transactions |
| 5 | 59 | Application for approval of issue of public companies under sectIOn 80C(2)(xlx) . . . . of the Income-tax Act |
| 6 | 59A | Application for approval of Mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) of the Income-tax Act |
Sd/- (Amitav) DGIT (Systems), Bengaluru.
Copy to: -.
(M.L-Sow ya Achar) CIT(OSD) E-Filing, Bangalore.
