CBDT Mandates Electronic Filing of Specified Forms Under Rule 131 [Read Notification]

The Central Board of Direct Taxes (CBDT) has mandated specified forms in Appendix II to be filed electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income Tax Rules 1962 via issuing a notification.

Rule 131 governs the electronic submission of forms, returns, statements, reports, orders, and other documents under Appendix II. The Principal Director General of Income Tax (Systems) or Director General of Income Tax (Systems), with the Board’s permission, has the authority to establish the forms and other documents that must be submitted electronically.

These documents can be provided with either a digital signature, which is required for income tax returns, or an electronic verification code in other circumstances. Furthermore, authorized officials are responsible for determining the data layout, standards, and methods for electronically submitting and verifying these papers.

This includes making changes to their format as needed to ensure compatibility with electronic systems. The rule also requires the development and execution of suitable security, archiving, and retrieval rules to protect the electronic submission process.

The Notification mentioned that, in the 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 shall be furnished electronically and shall be verified in the manner prescribed under sub-rule (1) of Rule 131.

These forms are Form 42, Form 43 and Form 44. Let’s have a look at the description of these forms.

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.

This issued notification shall come into effect from 22.11.2024.

For Official Notification Download PDF Given Below: