Central Board of Direct Taxes (CBDT) vide its notification no. 01/2024, dated 26th Feb 2024 (Notification) has provided for the electronic filing of the applications for APA, MAP and Safe harbor. As per the Notification, following forms shall be filed online, on the Income tax portal, with effect from April 1, 2024. All the forms filed prior to 01st April 24 shall not be impacted.
|
Sr No. |
Form |
Description |
|
|
3CED |
Application
for an Advance Pricing Agreement |
|
|
3CEE |
Application
for withdrawal of APA request |
|
|
34F |
Form of application for an assessee, resident in India,
seeking to invoke mutual agreement procedure provided for in agreements with other
countries or specified territories. |
|
|
3CEFA |
Application
for opting for Safe Harbour |
These forms are appearing on Income Tax portal under the tab
“Income Tax Forms”. Accordingly, please make sure to electronically file
the above Forms as per the updated guidelines.
Multiple representations were made to the government, for
many years, to allow electronic filing of these applications so as to reduce
the paperwork and for efficient processing of the applications. Thus,
electronic filing is expected to assist in expediting the filing process.
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