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of This notification from the Director General of Income Tax (Systems) specifies that Forms 42, 43, and 44 prescribed in Appendix-II of the Income Tax Rules 1962 shall be furnished electronically and verified as per sub-rule (1) of Rule 131. Form 42 pertains to appeals against refusal or withdrawal of recognition from a provident fund, Form 43 relates to appeals against refusal or withdrawal of approval from a superannuation fund, and Form 44 concerns appeals against refusal or withdrawal of approval from a gratuity fund. The notification comes into effect from 22.11.2024.
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