Central Board of Direct Taxes (CBDT) has issued Notification No. 01/024-25-Income Tax dated 24th June 2024, specifying certain forms under the Income Tax Rules 1962 that must be submitted electronically. This directive, under sub-rules (1) and (2) of Rule 131 of the Income-tax Rules, applies to the following forms:
- Form 3CN: Application for notification of affordable housing project as specified business under section 35AD of the Income-tax Act.
- Form 3CS: Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD of the Income-tax Act.
- Form 3CEC: Application for a Pre-filing meeting.
- Form 3CEFB: Application for Opting for Safe Harbour in respect of Specified Domestic Transactions.
- Form 59: Application for approval of issue of public companies under section 80C(2)(xix) of the Income-tax Act.
- Form 59A: Application for approval of Mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) of the Income-tax Act.
These forms are required to be submitted electronically and verified as per the prescribed manner under Rule 131(1). The notification, signed by DGIT (Systems) Bengaluru, will be effective from 27th June 2024.
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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. 01/2024-25-Income Tax | Dated: 24-06-2024
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
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 shall be furnished electronically and shall be verified in the manner prescribed under sub-rule (1) of Rule 131 :
| SI. no | Form | Description |
| 1 | 3CN | Application for notification of affordable housing project as specified business under section 35AD of the Income-tax Act |
| 2 | 3CS | Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD of the Income tax-Act |
| 3 | 3CEC | Application for a Pre-filing meeting |
| 4 | 3CEFB | Application for Opting for Safe Harbour in respect of Specified Domestic Transactions |
| 5 | 59 | Application for approval of issue of public companies under section 80C(2)(xix) of the Income-tax Act |
| 6 | 59A | Application for approval of Mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) of the Income-tax Act |
2. This Notification shall come into effect from 27th June 2024.
Sd/-
(Amitav)
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, “gov.in” for hosting on the `website’.
9. Database cell for uploading on irsofficersonline. ov.in and DG System’s Corner.
10. ITBA publisher for uploading on ITBA website
(H. L. Sowmya Achar)
CIT(OSD) E-Filing, Bangalore.
