Income Tax Department Mandates E-Filing for Selected Forms Under Rule 131 [Read Notification]

The Income tax department, vide notification no. 06/2024 dated 19th November 2024 has issued notifications specifying the forms in Appendix II to be filed electronically under Rule 131 of the Income Tax Rules, 1962.

As per the notification, the Director General of Income Tax (Systems), with approval from the Central Board of Direct Taxes ( CBDT ), has specified the following forms that must now be filed electronically and verified as prescribed under Rule 131(1):

Form 42: Appeal against refusal to recognize or withdrawal of recognition from a provident fund.

Form 43: Appeal against refusal to approve or withdrawal of approval from a superannuation fund.

Form 44: Appeal against refusal to approve or withdrawal of approval from a gratuity fund.

The notification specifies that these changes will come into effect starting November 22, 2024.

Step by Step Guidance for Tax Audit & E-filing, Click Here

The Rule 131 is about the electronic furnishing of Forms, Returns, Statements, Reports, orders etc under Appendix II. The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), with the approval of the Board, is authorized to specify the forms and other documents to be submitted electronically.

These documents can be furnished either under a digital signature, if required for the return of income, or through an electronic verification code in other cases. Additionally, the authorised officials are responsible for specifying the data structure, standards, and procedures for furnishing and verifying these documents electronically.

This includes making modifications to their format, if necessary, to ensure compatibility with electronic systems. The rule also mandates the formulation and implementation of appropriate security, archival, and retrieval policies to safeguard the electronic submission process.

The Rule 131 is as follows :

“(1) 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).

Step by Step Guidance for Tax Audit & E-filing, Click Here

(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.

To Read the full text of the Notification CLICK HERE

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