Circular No. 05 of 2022
F. No.225/54/2022/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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Dated: 16th March 2022

Subject: Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1)(ii)/(iia)/(iii) of the Income-tax Act, 1961 (the Act) - reg.

1. On consideration of difficulties in electronic filing of Form No.3CF as stipulated in Rule 5C (1A) and Rule 5F(2)(aa) of the Income-tax Rules, 1962 w.e.f. 01.04.2021, the Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119(1) of the Act, provides the following relaxation;

(i) Applicants seeking approval under section 35(1)(ii)/(iia)/(iii) of the Act may file the application in Form No.3CF physically during the period from the date of issuance of this Circular till:

(a) 30th September 2022; or

(b) the date of availability of Form No. 3CF for electronic filing on the e-filing website,

whichever is earlier.

2. This issues with the approval of Chairman, CBDT.

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