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of <h1>Withdraw Pending Applications Under Section 245M(1) Using Form 34BB; Follow Electronic Submission and Verification Rules</h1> An assessee wishing to withdraw a pending application under section 245M(1) must use Form No. 34BB. This form must be verified by the authorized person under section 140 and submitted electronically as per the specifications set by the Principal Director-General or Director-General of Income-tax (Systems). After electronic submission, a signed printout must be uploaded following the prescribed procedures. The Principal Director-General or Director-General will determine the procedures, formats, and standards for submission, verification, and uploading of Form No. 34BB. This rule was introduced by Notification No. 40/2021 on April 30, 2021.
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