The Central Board of Direct Taxes (CBDT) has omitted certain rules and forms notified in Appendix II. However, any proceedings pending before income Tax authority or court shall be continued & disposed of in accordance with such rules and forms. Further, the PDGIT(systems)/DGIT(systems) may specify any of the Forms, returns, statements, etc., prescribed in Appendix II, which shall be furnished electronically.
The notification issued by the Board on Thursday said that “the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, may with the approval of the Board specify that any of the Forms, returns, statements, reports, orders, by whatever name called, prescribed in Appendix II, shall be furnished electronically— (i) under digital signature, if the return of income is required to be furnished under digital signature; or (ii) through electronic verification code in a case not covered under clause (i). (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall- (i) with the approval of the Board specify the Forms, returns, statements, reports, orders, referred to in sub-rule (1), which are to be furnished electronically; (ii) lay down the data structure, standards and procedure of furnishing and verification of such Forms, returns, statements, reports, orders, including modification in format, if required, to make it compatible for furnishing electronically; and (iii) be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said Forms, returns, statements, reports, orders.”
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