The Ministry of Finance, through the Central Board of Direct Taxes (CBDT), has announced the issuance of Notification No. 06/2024, dated 19th November 2024, specifying the forms to be submitted electronically under the Income Tax Rules, 1962. This significant move aims to streamline the filing process and enhance the efficiency of tax-related submissions.
As per the notification, the following forms are now required to be furnished electronically and verified as per Rule 131 of the Income-tax Rules, 1962:
- 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 new directive mandates that these forms be submitted electronically, simplifying the appeal process for taxpayers dealing with recognition and approval issues related to provident, superannuation, and gratuity funds. This shift is part of the government's ongoing efforts to digitize tax administration and make it more accessible and transparent.
Official copy of the notification is as follows
Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems)
Notification No. 06/2024 Dated: 19-11-2024
Specifying Forms prescribed in Appendix-II of the Income Tax Rules 1962, to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962,
In exercise of the powers conferred under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962 ('the Rules'), the Director General of Income Tax (Systems), with the approval of the Board, hereby specifies that the following Forms that shall be furnished electronically and shall be verified in the manner prescribed under sub-rule (1) of Rule 131:
| Form | Description |
| Form 42 | Appeal against refusal to recognise 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 |
2. This Notification shall come into effect from 22.11.2024.
Sd/-
(GOPALAN GURUSAMY) DGIT (Systems), Bengaluru.
Copy to:
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.
2. All Pr. Chief Commissioners/Director Generals of Income Tax - with a request to circulate amongst all Officers in their regions/Charges.
3. JS(TPL)-1&II/Media Co-Ordinator and Official Spokesperson of CBDT.
4. DIT(IT)/DIT(Audit)/DIT(Vig.)/ADG(System)1,2,3,4,5/CIT(ITBA),CIT(CPC), Bengaluru, CIT(CPC-TDS), Ghaziabad.
5. ADG (PR. PP&OL) with a request for advertisement campaign for the Notification.
6. TPL and ITA Divisions of CBDT.
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, "gov.in" for hosting on the website.
9. Database cell for uploading on irsofficersonline.gov.in and the DG System's Corner.
10. ITBA publisher for uploading on ITBA Website.
(SARAVANAN B) Commissioner of Inc e Tax (OSD) (HQ & Coord) 0/o Director General of Income tax(Systems) Bengaluru
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