CBDT relaxes requirement of electronic filing of application in Form No. 3CF for seeking approval under section 35(1)(ii)/(iia)/(iii) of Income-tax Act, 1961 vide Income Tax Circular No. 5/2022 | Dated 16th March 2022.
F. No. 225/54/2022/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi
Income Tax Circular No. 5/2022 | Dated 16th March 2022
Subject: – Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1)(ii)/(iia)/(iii) of the Income-tax Act, 1961 (the Act) – reg.
1. On consideration of difficulties in electronic filing of Form No.3CF as stipulated in Rule 5C (1A) and Rule 5F(2)(aa) of the Income-tax Rules,1962 w.e.f. 01.04.2021, the Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119(1) of the Act, provides the following relaxation:
(i) Applicants seeking approval under section 35(1)(ii)/(iia)1(iii) of the Act may file the application in Form No.3CF physically during the period from the date of issuance of this Circular till:
(a) 30th September 2022; or
(b) the date of availability of Form No. 3CF for electronic filing on the e-filing website,
whichever is earlier.
2. This issues with the approval of Chairman, CBDT.
(Ravinder Maini)
Director to the Government of India.
