Procedure for registration and submission of report as per clause (k) of sub section (1) of section 285BA of Income-tax Act, 1961 read with Sub rule (7) of Rule 114G of Income-tax Rules. 1962
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....rect Taxes Directorate of Income Tax (Systems) Notification No 3/2015 New Delhi, 25th August, 2015 Procedure for registration and submission of report as per clause (k) of sub section (1) of section 285BA of Income-tax Act, 1961 read with Sub rule (7) of Rule 114G of Income-tax Rules. 1962: As per Sub rule (9)(a) of Rule 114G of the Income Tax Rules, 1962 (hereunder referred as the Rules), t....
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....ncome-tax (Systems) lays down the procedures, data structure and standards for ensuring secure capture and transmission of data, evolving and implementing appropriate security, archival and retrieval policies as under: a) Registration of the reporting financial institution: The reporting financial institution is required to get registered with the Income Tax Department by logging in to the e-fil....
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....it the calendar year for which report is to be submitted and the reporting entity category for which the report is to be submitted. The reporting financial institution will then be provided the options to upload the Form 61B. The form is required to be submitted using a Digital Signature Certificate. c) Submission of Nil statement: In case nil statement has to be submitted by the reporting finan....
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....equired to be submitted with the digital signature certificate of the person authorised to sign the return of income of the reporting financial institution. In other cases, the procedure will be notified separately. (Nishi Singh) Pr. DGIT (Systems), CBDT Copy to:- 1. PPS to the Chairman and Members, CBDT, North Block, New Delhi. 2. All Chief Commissioners/ Director General of Income Tax with....