The Directorate of Income Tax (Systems), CBDT has notified certain additional forms, returns, statements, reports, orders, etc. which are required to be e-filed under IT Rule 131(1) & (2) effective 01/04/2024, vide notification 1/2024 dated 26.02.2024.
The notification lists the following forms/documents that shall be filed electronically and verified in the prescribed manner:
1. Form 3CED – Application for an Advance Pricing Agreement;
2. Form 3CEE – Application for withdrawal of APA request;
3. Form 3CEFA – Application for Opting for Safe Harbour;
4. Form 3CT – Income attributable to assets located in India under section 9 of the Income-tax Act, 1961;
5. Form 10BBA – Application for notification under sub-clause (iv) of clause (c) of Explanation 1 to the clause (23FE) of section 10 of the Income-tax Act, 1961;
6. Form 10BBC – Certificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund;
7. Form 10FA – Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961; and
8. Form 34F – Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories.
CBDT Income Tax (Systems) Notification 1/2024 dated 26/02/2024: Forms to be E-filed from 01/04/2024 (3CED, 3CEE, 3CEFA, 3CT, 10BBA, 10BBC, 10FA, 34F)