Procedure for exercise of option under sub-section (1) of section 245M and intimation thereof by furnishing and upload of Form No. 34BB under sub-rule (1) of Rule 44DA of Income-tax Rules, 1962 - 05 of 2021 - Income Tax Act, 1961
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Option under section 245M: online upload of Form 34BB notifies withdrawal and constitutes submission to the Assessing Officer. Procedure prescribes a two-step process to exercise the option under sub-section (1) of section 245M: (1) furnish basic details via the NIC form by the specified date so that a system-generated intimation is issued requiring upload, and (2) upload a scanned, signed printout of Form No. 34BB on the Department's e Filing portal (PDF, 300 DPI) within the statutory date; the date of upload is treated as the date of withdrawal and online submission constitutes submission to the Assessing Officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Option under section 245M: online upload of Form 34BB notifies withdrawal and constitutes submission to the Assessing Officer.
Procedure prescribes a two-step process to exercise the option under sub-section (1) of section 245M: (1) furnish basic details via the NIC form by the specified date so that a system-generated intimation is issued requiring upload, and (2) upload a scanned, signed printout of Form No. 34BB on the Department's e Filing portal (PDF, 300 DPI) within the statutory date; the date of upload is treated as the date of withdrawal and online submission constitutes submission to the Assessing Officer.
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