CBDT Mandates Electronic Submission of Form 3CEDA and Form 3C-O
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Notification no. 5/2024, dated 30-10-2024
The Central Board of Direct Taxes (CBDT) has notified that Form 3CEDA and Form 3C-O shall be furnished electronically starting from 31-10-2024. This notification was issued in exercise of the powers conferred under Rule 131 of the Income-tax Rules, 1962.
Form 3CEDA is used for the application for rollback of an Advance Pricing Agreement. Similarly, to get an agricultural extension project notified, an assessee is required to furnish an application electronically to the Member (IT), CBDT in Form 3C-O accordance with the guidelines prescribed under Rule 6AAD.
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