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The Directorate of Income Tax specifies twelve forms, returns, statements, reports, and orders that must be furnished electronically and verified under Rule 131 of the Income-tax Rules, 1962. The affected parties include persons required to submit forms such as Form 3CEF for Advance Pricing Agreement reports, Form 10F for section 90 or section 90A information, and various other specified tax reports and declarations. This notification comes into effect immediately on the date of publication.
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F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2022/38L 3 Government of India Ministry of Finance Central Board of Direct Tax Directorate of Income Tax (Systems), New Delhi Notification No. 03/2022 New Delhi, 16th July, 2022
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 a pprovai 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 :
| 5. no | Form | Description |
|---|---|---|
| 1 | 3CEF | Annual Compliance Report on Advance Pricing Agreement |
| 2 | 10F | Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961 |
| 3 | lOlA | Certificate of the medical authority for certifying 'person with disability', 'severe disability', 'autism', (cerebral palsy' and (multiple disability' for purposes of section 80DD and section 80U |
| 4 | 3BB | Monthly statement to be furnished by a Stock Exchange in respect of transactions in which client codes have been modified after registering in the system for the month of -- |
| 5 | 3BC | Monthly statement to be furnished by a Recognized Association in respect of transactions in which client codes have been modified after registering in the system for the month of -- |
| 6 | 10BC | Audit report under (sub-rule (1) of rule 17CA) of Income-tax Rules, 1962, in the case of an electoral trust |
| 7 | lOFC | Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area. |
| 8 | 28A | Intimation to the Assessing Officer under section 210(5) regarding the Notice of demand under section 156 of the Income -tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act |
| 9 | 27C | Declaration under sub-section (lA) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax |
| 10 | 58D | Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or scheme |
| 11 | 58C | Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National committee by an approved association or institution |
| 12 | 68 | Form of application U/s 270AA(2) of the Income Tax Act, 1961 |
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~ (Govind Lal) OGIT (Systems), CBOT
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