The Central Board of Direct Taxes (CBDT), through Notification No. 06/2024 dated November 19, 2024, has mandated electronic filing for certain forms under Rule 131 of the Income Tax Rules, 1962. With the approval of the Board, the Director General of Income Tax (Systems) specified that Forms 42, 43, and 44 must be filed electronically and verified as per sub-rule (1) of Rule 131.
- Form 42: Appeal against refusal or withdrawal of recognition for a provident fund.
- Form 43: Appeal against refusal or withdrawal of approval for a superannuation fund.
- Form 44: Appeal against refusal or withdrawal of approval for a gratuity fund.
This notification will take effect from November 22, 2024, and aims to streamline the process by ensuring electronic submission and verification of these forms. Copies of the notification have been shared with relevant authorities, including Principal Chief Commissioners, the Institute of Chartered Accountants of India, and media coordinators for dissemination.
The notification also directs updates on government and departmental websites such as the ITBA portal and irsofficersonline.gov.in for wider accessibility. This initiative is part of CBDT’s ongoing efforts to enhance compliance and administrative efficiency in tax matters.
F. No. 30/DGIT(S)BLR/e-Filing Notification/Forms/2024
Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems)
Notification No. 06/2024 Dated: 19-11-2024
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 that shall be furnished electronically and shall be verified in the manner prescribed under sub-rule (1) of Rule 131:
| Form | Description |
| Form 42 | Appeal against refusal to recognise or withdrawal of recognition from a provident fund |
| Form 43 | Appeal against refusal to approve or withdrawal of approval from a superannuation fund |
| Form 44 | Appeal against refusal to approve or withdrawal of approval from a gratuity fund |
2. This Notification shall come into effect from 22.11.2024.
Sd/-
(GOPALAN GURUSAMY)
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)-1&II/Media Co-Ordinator and Official Spokesperson of CBDT.
4. DIT(IT)/DIT(Audit)/DIT(Vig.)/ADG(System)1,2,3,4,5/CIT(ITBA),CIT(CPC), Bengaluru, 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.gov.in and the DG System’s Corner.
10. ITBA publisher for uploading on ITBA Website.
(SARAVANAN B)
Commissioner of Inc e Tax (OSD) (HQ & Coord)
0/o Director General of Income tax(Systems) Bengaluru
