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    <title>Approval of application under section 80-O of the Income-tax Act, 1961-Modification of procedure</title>
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    <description>Applications for approval of agreements under section 80-O must be made and verified in the prescribed form; with effect from April 1, 1989, approval authority is delegated to Chief Commissioners/Directors-General of Income-tax and pending applications are transferred to them. Thereafter, applications must be filed before the concerned Chief Commissioner/Director-General in the prescribed form with enclosures signed by the person authorised to sign the return, filed in triplicate.</description>
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      <description>Applications for approval of agreements under section 80-O must be made and verified in the prescribed form; with effect from April 1, 1989, approval authority is delegated to Chief Commissioners/Directors-General of Income-tax and pending applications are transferred to them. Thereafter, applications must be filed before the concerned Chief Commissioner/Director-General in the prescribed form with enclosures signed by the person authorised to sign the return, filed in triplicate.</description>
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