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of <h1>Company Submits Form 10-IB to Opt for Section 115BA Tax Benefits; Option Irrevocable Once Exercised</h1> An application form (Form No. 10-IB) is submitted to the Assessing Officer for exercising the option under sub-section (4) of section 115BA of the Income-tax Act, 1961. The form includes details about the company such as its name, status as a domestic company, PAN, registered address, date of incorporation, and nature of business. It affirms that once the option is exercised, it cannot be withdrawn for the same or any other previous year. The principal officer of the company must sign the form, confirming compliance with section 115BA conditions.
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