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Filing of form 68 through online

Rohika PS (student) (263 Points)

24 December 2019

How to file form 68 through online as the notice received u/s 274 read with 270A of income tax act,1961

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23 Replies

Harendra Kumar (Tax Advisor ) (1326 Points)
Replied 24 December 2019

Dear Sir,

You can be filed Form 68 of the Income Tax through before Commissioner (Appeal).

Rohika PS (student) (263 Points)
Replied 24 December 2019

Actually I knew that we can file manually but is there any option to file online?? plz guide

rama krishnan (12234 Points)
Replied 24 December 2019

As of now I don't think so... either you can file manually or you can furnish the signed copy through official email ID of your jurisdictional CIT. but in my opinion, manual application will be more effective when compared online applications

rama krishnan (12234 Points)
Replied 24 December 2019

Form 68 to be submitted before the jurisdictional AO

sabyasachi mukherjee (25983 Points)
Replied 25 December 2019

Form 68 can be filed online also.

Kapadia Pravin (17249 Points)
Replied 25 December 2019

Firm 68 you have to file to AO manually only.

No online filing available.

https://www.incometaxindiaefiling.gov.in › ...
List of Income Tax Return and Forms available for e-Filing - e-Filing Home Page, Income Tax ...

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rama krishnan (12234 Points)
Replied 26 December 2019

As stated by Mr kapadia, form 68 is yet to be notified for online filing and in my opinion it'll not be for the purpose of online submission.

sabyasachi mukherjee (25983 Points)
Replied 26 December 2019

@ rama
It is under for sec 270AA(2).
It has to be filed before Income Tax Appeal thru jurisdictional AO.
Once jurisdictional AO knows it and passes the order it can only be resolved by a level higher than the jurisdictional AO with an intimation to him.

RAMAKRISHNAN R (INCOME TAX OFFICER) (1736 Points)
Replied 26 December 2019

It's not through jurisdictional AO but before the jurisdictional AO and the ao has the power to pass order either accepting or rejecting the application of assessee for immunity

Rohika PS (student) (263 Points)
Replied 26 December 2019

Thank you sir for ur valuable guidance

sabyasachi mukherjee (25983 Points)
Replied 26 December 2019

This is applicable when the assesse has not filed any returns that means his income exceeded the maximum. amount chargeable to tax.

RAMAKRISHNAN R (INCOME TAX OFFICER) (1736 Points)
Replied 26 December 2019

@ sabyasachi application under 68 is nothing to do with filing roi... Application under form 68 is made for immunity from levy of penalty under 270A, prosecution under 276c and 276cc. Correct me if I'm wrong