Vide Circular No. 5/2022, Dated 16th March 2022, the CBDT has provided relaxation from the requirement of electronic filing of application in Form No. 3CF for seeking approval under section 35(1)(ii)/(iia)/(iii) of the Income-tax Act, 1961.

The relaxation has been provided due to non-availability of form on income tax e-filing portal.

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