Circular No.5/ 2022 Form No 3CF file physically till 30.09.2022Circular No.5/ 2022 Form No 3CF file physically till 30.09.2022
Circular No.5/ 2022
F. No. 225/54/202211TA-1I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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New Delhi, Dated Ib-tl’March 2022
Subject: – 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 (the Act) – reg.
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. …..
(Ravinder Maini)
Director to the Government of India
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