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Sale of share Certificate u/s 281

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(Querist)
28 May 2025 Hello

Can any one share with me the procedure for certificate u/s 281 in case of sale of shares and what are the document to be attached with the form , also format of the certificate u/s 281 as per income tax act. shall I file the request form to AO manually or to file online?
please share in details
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
28 May 2025 https://taxguru.in/income-tax/income-tax-guidelines-prior-permission-section-281-create-charge-assets-business.html

https://www.caclubindia.com/share_files/form-itns-281-74805.asp
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
28 September 2025 Good luck.....
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