The Central Board of Direct Tax (CBDT) on September 30, 2024, issued a notification regarding Specifying Forms prescribed in Appendix-II of the Income Tax Rules 1962, to be furnished electronically under the Income-tax Rules, 1962.
The following has been stated: -
•The Director General of Income Tax (Systems) has announced that specific forms must now be submitted electronically, as per the Income-tax Rules, 1962.
•The specified forms include Form 3CEDA, for applying for a rollback of an Advance Pricing Agreement, and Form 3C-O, for approval under section 35CCC of the Income-tax Act, 1961. Both forms must be verified according to the prescribed manner.
The notification shall come into force with effect from October 31, 2024.
The detailed notification is given in the document below.
[Notification No. 5/2024]
