https://www.taxtmi.com/notifications?id=140853 A new rule requires a resident co operative society exercising the option under sub section (5) of section 115BAE for years relevant to assessment years from 1 April 2024 to furnish Form No. 10 IFA electronically (digital signature or electronic verification code). The form, signed by the principal officer, mandates corporate particulars, affirmations regarding non formation by split or reconstruction, permitted use of plant and machinery, exclusive engagement in specified manufacturing activities, and irrevocability of the option. Systems authorities shall prescribe filing procedure, data standards, verification code generation, and security and archival policies. en-us Fri, 29 Sep 2023 00:00:00 +0530 Sat, 30 Sep 2023 20:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140853 A new rule requires a resident co operative society exercising the option under sub section (5) of section 115BAE for years relevant to assessment years from 1 April 2024 to furnish Form No. 10 IFA electronically (digital signature or electronic verification code). The form, signed by the principal officer, mandates corporate particulars, affirmations regarding non formation by split or reconstruction, permitted use of plant and machinery, exclusive engagement in specified manufacturing activities, and irrevocability of the option. Systems authorities shall prescribe filing procedure, data standards, verification code generation, and security and archival policies. Notifications Income Tax Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140853