The Central Board of Direct Taxes (CBDT) has relaxed the form requirements of electronic filing of the application in form no. 3CF.
Form 3CF is an application form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a research association.
A circular issued by the Board on Thursday provides relaxation from the requirement of electronic filing of the application in Form No. 3CF for seeking approval under section 35(1)(ii)/(iia)/(iii) of the Income Tax Act, 1961.
The circular stated that “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. April 01, 2021, the Central Board of Direct Taxes (CBDT), in the 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) September 30, 2022; or (b) the date of availability of Form No. 3CF for electronic filing on the e-filing website, whichever is earlier.”
CIRCULAR NO: 5/2022
DATE: 16th March 2022
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