CBDT granted relaxation from requirement to file the application in Form No. 3CF electronically

The Central Board of Direct Taxes(CBDT) provides 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 via issuing Circular No. 5/2022 dated 16th March 2022.

The Circular is given below:

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)/(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.

For Official Circular Download PDF Given Below: