Government of India, under the Ministry of Finance, has issued Notification No. 01/2024 dated 26th February 2024, specifying forms, returns, statements, reports, and orders to be electronically furnished under Rule 131 of the Income-tax Rules, 1962 effective from 1st April 2024. This article explores the implications and requirements outlined in the notification. Taxpayers are required to adhere to the prescribed electronic filing procedures for these documents.
Forms and Returns Covered
The notification specifies various forms and returns to be filed electronically. Notable inclusions are:
- Form 3CED: Application for an Advance Pricing Agreement
- Form 3CEE: Application for withdrawal of APA request
- Form 3CEFA: Application for Opting for Safe Harbour
- Form 3CT: Income attributable to assets located in India under section 9 of the Income-tax Act, 1961
- Form 10BBA: 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
- Form 10BBC: Certificate of accountant in respect of compliance to the provisions of clause (2ZFE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund
- Form 10FA: Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961
- Form 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
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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 | 10BBA | 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 | 10BBC | Certificate of accountant in respect of compliance to the provisions of clause (2ZFE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund |
| 7 | 10FA | 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.
Sd/-
(Zakir Thomas)
DGIT (Systems), Bengaluru.
Copy to: –
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.
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)-I &II/Media coordinator and Official Spokesperson of CBDT.
4. DIT(IT)/DIT(Audit)/DIT(Vig)/ADG(System)1,2,3,4,5/CIT(ITBA), CIT(CPC)-Bangalore, CIT(CPC-TDS)-Ghaziabad
5. 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
(H.L. Sowmya Achar)
CIT(OSD) E-Filing, Bangalore
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