The CBDT issued Circular No. 5/2022 dated March 17, 2022 providing relaxation from the requirement of electronic filing of the application in Form No. 3CF for seeking approval under section 35(1)(ii)/(iia)/(iii) of the Income-tax Act, 1961 (“the IT Act”).
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. April 01, 2021, the Central Board of Direct Taxes (CBDT), in the 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) September 30, 2022; or
(b) the date of availability of Form No. 3CF for electronic filing on the e-filing website,
whichever is earlier.
The Circular can be accessed at: https://www.incometaxindia.gov.in/communications/circular/circular-no-5-2022.pdf