Noification No. 3/2015 : 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
August, 31st 2015
As per sub ruls (9) (a) of ruls 114G of the income tax rules 1962 (hereunder referred as the rules ) the statement referred to in sub-rule 114G shall be furnished through online transmission of electronic date to a server designated for thispurpose under the digital signature in accordance with the date structure specified in this regard by the principal Director General o Income-tax (Systems).