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) - Income Tax - 05/2022

Circular No. 5/2022 F. No. 225/54/2022/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, Dated 16 th 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