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Section 281 of Income Tax Act,1961

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(Querist)
09 December 2019 What is the procedure for making an application to Assessing Officer(AO) as required under section 281 of Income Tax Act,1961 ? Is there any way to file the application online?
And whether we are required to apply to AO if there are no pending proceedings against the assessee for any of the previous years ?
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Aashok Kumar Sharma online

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Aashok Kumar Sharma online (Expert)
26 May 2020 https://taxguru.in/income-tax/income-tax-guidelines-prior-permission-section-281-create-charge-assets-business.html
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