TMI BlogGuidelines, Form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35X X X X Extracts X X X X X X X X Extracts X X X X ..... preceding the assessment year from which the approval is sought, to the Commissioner of Income-tax or the Director of Income-tax having jurisdiction over the applicant. 5 [ (1A) Form No. 3CF shall be furnished electronically, - (i) under digital signature, if the return of income is required to be furnished under digital signature; (ii) through electronic verification code in a case not covered under clause (i). (1B) Form No. 3CF shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the applicant. (1C) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall: (i) lay down the form, data ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his office. (6) The applicant shall remove the deficiency within a period of fifteen days from the date of service of the deficiency letter or within such further period which, on an application made in this behalf may be extended, so however, that the total period for removal of deficiency does not exceed thirty days, and if the applicant fails to remove the deficiency within the period of thirty days so allowed, the Commissioner of Income-tax or, as the case may be, the Director of Income-tax shall send his recommendation for treating the application as invalid to the Member (IT), Central Board of Direct Taxes. (7) The Central Government, if satisfied, may pass an order treating the application as invalid. (8) If the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12) No order treating the application as invalid or rejecting the application or withdrawing the approval, shall be passed without giving a reasonable opportunity of being heard to the 1 [****] research association or university or college or other institution. (13) A copy of the order invalidating or rejecting the application or withdrawing the approval shall be communicated to the applicant, the Assessing Officer and the Commissioner of Income-tax or, as the case may be, the Director of Income-tax. ******* Notes: 1. Omitted vide notification no. 19/2011 dated 5-4-2011 , before it was read as, scientific 2. Inserted vide notification no. 19/2011 dated 5-4-2011 , 3. Substituted vide NOTIFICATION NO. 19/2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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