CBDT provides Relaxation for the requirement of filing Form 3CF

Last Updated On: March 18, 2022, 11:55 a.m.

CBDT: Relaxation is provided for the requirement of electronic filing of an application in Form 3CF



What is Form 3CF?

Form 3CF refers to an application of form for approval in case of research association under clause (ii) or clause (iii) of subsection (1) of section 35 of the Income Tax Act, 1961 


CBDT relaxes the requirement of electronic filing of the application in Form No. 3CF for seeking approval under section 35(1)(ii)/(iia)/(iii) of Income-tax Act, 1961 vide Income Tax Circular No. 5/2022 | Dated 16th March 2022.

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)1(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.



Copyright © 2013-2021 - All Right Reserved