Notification No. 6/2024

Specifying forms prescribed in appendix ii of the income tax rules 1962 to be furnished electronically under sub rule 1 and sub rule 2 of rule 131 of the income tax rules 1962

What this is

Notification No. 6/2024 was published on 19 November 2024. Its subject is Specifying forms prescribed in appendix ii of the income tax rules 1962 to be furnished electronically under sub rule 1 and sub rule 2 of rule 131 of the income tax rules 1962.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

F. No. 30/DGIT(S)BLR/e-Filing Notification/Forms/2024
Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems)
Notification No.06/2024
Dated: 19-11-2024
****
Specifying Forms prescribed in Appendix-II of the Income Tax Rules 1962, to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Incometax Rules, 1962,
In exercise of the powers conferred under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962 ((the Rules'), the Director General of Income Tax (Systems), with the approval of the Board, hereby specifies that the following Forms that shall be furnished electronically and shall be verified in the manner prescribed under sub-rule (1) of Rule 131:
Form Description
Form 42 Appeal against refusal to recognise or withdrawal of recognition from a provident fund
Form 43 Appeal against refusal to approve or withdrawal of approval from a superannuation fund
Form 44 Appeal against refusal to approve or withdrawal of approval from a gratuity fund
2. This Notification shall come into effect from 22.11.2024.
Copy to:-
Sd/-
(GOPALAN GURUSAMY)
DGIT (Systems), Bengaluru.
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.
2. All Pro Chief Commissioners/Director Generals of Income Tax - with a request to circulate amongst all Officers in their regions/Charges.
3. JS(TPL)-I&II/Media Co-Ordinator and Official Spokesperson of CBDT.
4. DIT(IT)/DIT(Audit)/DIT(Vig.)/ ADG(System) 1,2,3 ,4,5/CIT( ITBA), CIT( CPC), Benga I u ru, CIT( CPCTDS), Ghaziabad.
5. ADG (PR. PP&OL) with a request for advertisement campaign for the Notification.
6. TPL and ITA Divisions of CBDT.
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, "incometaxindia.gov.in" for hosting on the website.
9. Database cell for uploading on www.irsofficersonline.gov.in and the DG System's Corner.
10. ITBA publisher for uploading on ITBA Website.
(SA AVANAN
~
B)
Commissioner of Inc e Tax (OSD) (HQ & Coord)
0/0 Director General of Income tax(Systems) Bengaluru

What it names

Rules it names. Rule 131 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

← Notification No. 121/2024 [F. No. 203/02/2024/ITA-II] / SO 5054(E) · Notification No. 119/2024 [F. No. 300196/64/2018-ITA-I (Pt.1)] / SO 4982(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.