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Rule 44DA: Exercise of option under sub-section (1) of section 245M and intimation thereof

The Income-tax Rules, 1962Central Act · 1962

[Exercise of option under sub-section (1) of section 245M and intimation thereof.

(1) The exercise of option by an assessee to withdraw his pending application under sub-section (1) of section 245M shall be in Form No. 34BB.

(2) Form No. 34BB shall be verified by the person who is authorised to verify the return of income of the assessee under section 140.

(3) Form No. 34BB shall be furnished electronically in accordance with the procedures, formats and standards specified by the Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems), as the case may be, and thereafter signed printout of the said form shall be uploaded in the manner specified by the Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems), as the case may be, under sub-rule (4).

(4) The Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems), as the case may be, shall specify the procedures, formats and standards for the purposes of furnishing and verification and manner of uploading of Form No. 34BB.]

Where this provision sits

ActThe Income-tax Rules, 1962
Rule44DA
Marginal noteExercise of option under sub-section (1) of section 245M and intimation thereof
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. Inserted by the IT (Twelfth Amdt.) Rules, 2021, w.e.f. 30-4-2021.

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