Income-tax procedural amendment clarifies cross-references and mandates triplicate submission of Form 3CF through the tax commissioner. The amendment modifies rule 6(1) to reference clause (i) of sub-section (1) and revises Form No. 3CF notes: Note 2 designates the Central Government in place of the 'prescribed authority'; Note 3 requires filing the application form in triplicate to the Central Board of Direct Taxes through the Commissioner of Income-tax having jurisdiction; and Note 4 obliges applicants to furnish any other particulars required by the Central Government.
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Income-tax procedural amendment clarifies cross-references and mandates triplicate submission of Form 3CF through the tax commissioner.
The amendment modifies rule 6(1) to reference clause (i) of sub-section (1) and revises Form No. 3CF notes: Note 2 designates the Central Government in place of the "prescribed authority"; Note 3 requires filing the application form in triplicate to the Central Board of Direct Taxes through the Commissioner of Income-tax having jurisdiction; and Note 4 obliges applicants to furnish any other particulars required by the Central Government.
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