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
2.
This notification shall come into effect from 1st April 2024.
Copy to: -
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.
Sd/-
(Zakir Thomas)
DGIT (Systems), Bengaluru.
2. All Pr. Chief Commissioners/ Director Generals of Income Tax-with a request to circulate amongst
all officers in their regions/ charges.
3. JS(TPL)-1 &II/Media coordinator and Official Spokesperson of CBDT.
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4. DIT( IT)/DIT(Audit)/DIT(Vig)/ ADG (System) 1,2,3 ,4,5/CIT( ITBA), CIT( CPC)-Banga lore, CIT( CPC-TDS)-
Ghaziabad
s. ADG (PR.PP&OL) with a request for advertisement campaign for the Notification.
6. TPL and ITA Divisions of CBDT
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, "incometaxindia.gov.in" for hosting on the 'website'.
9. Database cell for uploading on www.irsofficersonline.gov.in and DG System's Corner.
10. ITBA publisher for uploading on ITBA website
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(H.L. Sowmya Ac~ ar)
CIT(OSD) E-Filing, Bangalore
