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Procedure for exercise of option under sub-section (1) of section 245M and intimation thereof by furnishing and upload of Form No. 34BB under sub-rule (1) of Rule 44DA of Income-tax Rules, 1962


 Notice Date : 24 May 2021

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 Delhi, the 24th May,2021 

Procedure for exercise of option under sub-section (1) of section 245M and intimation thereof by furnishing and upload of Form No. 34BB under sub-rule (1)of Rule 44DAof Income-tax Rules, 1962 

In exercise of the powers conferred by the Department of Revenue, Ministry of Finance, under sub-rule (3) and sub-rule (4) of Rule 44DA of the income-tax Rules, 1962 (`the Rules'), the Director-General of Income Tax (Systems) hereby specifies the following procedures: 

2. Furnishing and upload of Form No. 34BB to exercise option under sub-section (1) of section 245M — 2 step procedure: 

To know more in details,click here

 

Guest
on 25 May 2021
Notification No : Notification No.5 of 2021
Published in Income Tax
Source : , https://www.incometaxindia.gov.in/communications/notification/notification_no_5_2021.pdf










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