The Central Board of Direct Taxes (CBDT) has issued Notification No. 5/2024 on October 30, 2024, mandating the electronic filing of certain income tax forms as per Rule 131 of the Income Tax Rules, 1962. Effective from October 31, 2024, Forms 3CEDA and 3C-O must be submitted electronically and verified according to the prescribed manner in sub-rule (1) of Rule 131. Form 3CEDA is used for applications requesting the rollback of an Advance Pricing Agreement (APA), while Form 3C-O is required for approvals under Section 35CCC of the Income-tax Act, 1961, which pertains to specific deductions. The Director General of Income Tax (Systems), Bengaluru, issued this directive with approval from the Board to streamline compliance for these filings. The notification has been widely circulated among relevant income tax authorities and professional bodies, including the Institute of Chartered Accountants of India (ICAI), to ensure awareness and adherence. The notification’s release also involves a request for an advertisement campaign to inform stakeholders.
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F.No.30/DGIT(S)-/c-Filing Notification/Forms/2024
Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems)
Notification No. 5/2024- Income Tax | Dated: 30th October 2024
Subject: 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), Bengaluru 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:
| Form | Description |
| Form 3CEDA | Application for rollback of an Advance Pricing Agreement |
| Form 3C-O | Application form for approval under sub-section(1) of section 35CCC of the Income-tax Act, 1961 |
2. This Notification shall come into effect from 31st October 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(Systern)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 Manage, “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 Income Tax (OSD) (HQ & Coord)
0/o Director General of Income tax(Systems) Bengaluru
