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This notification specifies that eight forms, returns, statements, reports, and orders prescribed in Appendix II must be furnished electronically and verified under Rule 131 of the Income-tax Rules, 1962. The affected parties include taxpayers and applicants who submit advance pricing agreements, safe harbour options, income attribution details, pension fund certificates, tax residence certificates, and mutual agreement procedure applications. The notification comes into effect from 1st April 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. 01/2024 Dated: 26.02.2024
Specifying Forms, returns, statements, reports, orders, by whatever name called, prescribed in Appendix-II to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the 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, returns, statements, reports, orders, by whatever name called, shall be furnished electronically and shall be verified in the manner prescribed under sub-rule (1) of Rule 131 :
| S.no | Form | Description |
|---|---|---|
| 1 | 3CED | Application for an Advance Pricing Agreement |
| 2 | 3CEE | Application for withdrawal of APA request |
| 3 | 3CEFA | Application for Opting for Safe Harbour |
| 4 | 3CT | Income attributable to assets located in India under section 9 of the Income-tax Act, 1961 |
| 5 | 1088A | Application for notification under sub-clause (iv) of clause (c) of Explanation 1 to the clause (23FE) of section 10 of the Income-tax Act, 1961 |
| 6 | 1088C | Certificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund |
| 7 | lOFA | Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961 |
| 8 | 34F | Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories |
Copy to: -
Sd/- (Zakir Thomas) DGIT (Systems), Bengaluru.
All Pr. Chief Commissioners/ Director Generals of Income Tax-with a request to circulate amongst all officers in their regions/ charges.
JS(TPL)-1 &II/Media coordinator and Official Spokesperson of CBDT. Page 1 of 2
DIT( IT)/DIT(Audit)/DIT(Vig)/ ADG (System) 1,2,3 ,4,5/CIT( ITBA), CIT( CPC)-Banga lore, CIT( CPC-TDS)-Ghaziabad
ADG (PR.PP&OL) with a request for advertisement campaign for the Notification.
TPL and ITA Divisions of CBDT
The Institute of Chartered Accountants of India, IP Estate, New Delhi.
Web Manager, "incometaxindia.gov.in" for hosting on the 'website'.
Database cell for uploading on www.irsofficersonline.gov.in and DG System's Corner.
ITBA publisher for uploading on ITBA website
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(H.L. Sowmya Ac ar)
CIT(OSD) E-Filing, Bangalore
