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The Central Board of Direct Taxes has issued the procedure for the exercise of option under sub-section (1) of section 245M and intimation thereof by furnishing and upload of Form No. 3488 under sub-rule (1) of Rule 44DA of Income-tax Rules, 1962. Read the official notification below: DGIT(S)-ADG(S)-3/e-Filing Notification/Form34BB/2021/ Government of India Ministry of Finance Central Board of Direct Tax Directorate of Income Tax (Systems), New Delhi Notification No.05 of 2021 New
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FAQ :
The CBDT has issued a procedure for exercising the option under section 245M(1) and for furnishing and uploading Form No. 34BB.
Form No. 34BB is required to be furnished and uploaded.
Form No. 34BB is furnished under sub-rule (1) of Rule 44DA of the Income-tax Rules, 1962.
The Directorate of Income Tax (Systems) has issued this notification.
The purpose is to specify the procedure for exercising the option under sub-section (1) of section 245M and to intimate this by furnishing and uploading Form No. 34BB.
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