The Central Board of Direct Tax (CBDT) on November 19, 2024, issued a notification 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 of the Income-tax Rules, 1962.
The following has been stated: -
•The Director General of Income Tax (Systems), with Board approval, mandates the electronic submission of Forms 42, 43, and 44 under Rule 131 of the Income-tax Rules, 1962. These forms are for appeals against the refusal or withdrawal of recognition or approval for provident, superannuation, and gratuity funds.
•The forms must be verified in the prescribed manner under Rule 131.
•This directive aims to streamline the appeal process for these fund-related matters.
This notification shall come into effect from November 22, 2024.
The detailed notification is given in the document below.
[Notification No. 06/2024]
