CBDT specifies three forms to be e-filed as per Appendix-II of the Income Tax Rules 1962

CBDT specifies further forms to be filed electronically as prescribed in Appendix-II of the Income Tax Rules 1962

F. No. 30/DGIT(S)BLR/e-Filing Notification/Forms/2024

Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems)

Notification No. 06/2024

Dated: 19-11-2024

Specifying Forms prescribed in Appendix-II of the Income Tax Rules 1962, to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962

In 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 that shall be furnished electronically and shall be verified in the manner prescribed under sub-rule (1) of Rule 131:

2. This Notification shall come into effect from 22 .11.2024.

Sd/-

(GOPALAN GURUSAMY)
DGIT (Systems), Bengaluru

Copy to:-

1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.
2. All Pro Chief Commissioners/Director Generals of Income Tax – with a request to circulate amongst all Officers in their regions/Charges.
3. JS(TPL)-I&II/Media Co-Ordinator and Official Spokesperson of CBDT.
4. DIT(IT)/DIT(Audit)/DIT(Vig.)/ ADG(System) 1,2,3 ,4,5/CIT( ITBA), CIT( CPC), BengaIuru, CIT( CPC-TDS) , Ghaziabad.
5. ADG (PR . PP&OL) with a request for advertisement campaign for the Notification.
6. TPL and ITA Divisions of CBDT.
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, “incometaxindia.gov.in” for hosting on the website .
9. Database cell for uploading on www.irsofficersonline.gov.in and the DG System’s Corner.
10. ITBA publisher for uploading on ITBA Website.

Download CBT Notification No. 06/2024 Click Here >>

• Under POCM, selling/Admin costs allowable despite no revenue declared – ITAT
• AO can’t use reverse computation using TDS amount for disallowance u/s 40(a)(ia)
• Once loans is repaid in subsequent years, addition u/s 68 cannot be made
• Viksit Bharat Guarantee for Rozgar & Ajeevika Mission-Gramin “VB-GRAM-G” notified
• In denovo assessment , AO to apply independent mind without influenced by remarks