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