Directorate of Income Tax (Systems) notifies that Form 3CEF, 10F, 10IA, 3BB, 3BC, 10BC, 10FC, 28A, 27C, 58D, 58C and 68 shall be furnished electronically and shall be verified in the manner prescribed under Income tax Rule 131(1).
Form No. 3CEF, 58C, 58D, 27C, 3BB, 3BC, 10BC and 28A are now available on the e-Filing portal as per DGIT(S) Notification No.3/2022.
F.No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2022/3813
Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems), New Delhi
Notification No. 03/2022
New Delhi, 16thJuly, 2022
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 | 3CEF | Annual Compliance Report on Advance Pricing Agreement |
| 2 | 10F | Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961 |
| 3 | 10IA | Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, `autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U |
| 4 | 3BB | Monthly statement to be furnished by a Stock Exchange in respect of transactions in which client codes have been modified after registering in the system for the month of — |
| 5 | 3BC | Monthly statement to be furnished by a Recognized Association in respect of transactions in which client codes have been modified after registering in the system for the month of — |
| 6 | 10BC | Audit report under (sub-rule (1) of rule 17CA) of Income-tax Rules, 1962, in the case of an electoral trust |
| 7 | 10FC | Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area. |
| 8 | 28A | Intimation to the Assessing Officer under section 210(5) regarding the Notice of demand under section 156 of the Income -tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act |
| 9 | 27C | Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax |
| 10 | 58D | Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or scheme |
| 11 | 58C | Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National committee by an approved association or institution |
| 12 | 68 | Form of application U/s 270AA(2) of the Income Tax Act, 1961 |
2. This notification shall come into effect immediately.
(Govind Lal)
DGIT (Systems), CBDT
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 www.irsofficersonline.gov.in and DG System’s Corner.
10. ITBA publisher for uploading on ITBA website
(Ramesh Krishnamurthi)
Addl. DG(Systems)-3, CBDT
