Circular on 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) – regarding (dated – 16.03.2022) – CBDT.

• 21st, March 2022
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Circular on 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) – regarding (dated – 16.03.2022) – CBDT.

• 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:
• 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:
  • 30th September 2022; or
  • the date of availability of Form No. 3CF for electronic filing on the e-filing website, whichever is earlier.