GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

CENTRAL BOARD OF DIRECT TAXES

 

F. No. 225/54/2022/ITA-II

New Delhi: 16.03.2022

 

Circular No. 5/2022

 

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