Income Tax

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:

Form Description
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

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 >>

Share

Recent Posts

  • Income Tax

Penalty u/s 270A quashed for no satisfaction on what was under reporting & misreporting by assessee

Penalty u/s 270A quashed as there was no satisfaction in the penalty order on what exactly was under reporting of…

37 minutes ago
  • GST

Govt has notified the Manipur Goods & Services Tax (2nd Amendment) Act 2025

Govt has notified the Manipur Goods and Services Tax (Second Amendment) Act, 2025 The Bill was introduced in Lok Sabha…

2 hours ago
  • Companies Act

Small Company threshold of paid up capital and turnover increased w.e.f 1st December 2025

Small Company threshold of paid-up capital increased to Rs. ten crores and turnover to Rs. hundred crores w.e.f. 1st December…

6 hours ago
  • Income Tax

For registration u/s 12AA if CIT satisfaction limited to objects or also to activities? SLP admitted

For registration u/s 12AA if Commissioner’s satisfaction is limited to the objects of the Institution, or also to genuineness of…

18 hours ago
  • Income Tax

Over 30 approvals u/s 153D within minutes amounted to total non-application of mind

Over 30 approvals u/s 153D granted within minutes amounted to total non-application of mind – Bombay High Court In a…

19 hours ago
  • Income Tax

When disallowance is made u/s 37(1) section 69C is not applicable – ITAT

When AO invoked provisions of section 37(1) to disallow purchases, provisions of section 69C of the Act are not applicable…

2 days ago