CBDT Mandates Electronic Submission for Fund Appeals: Forms 42, 43 & 44
The Central Board of Direct Taxes (CBDT) has notified that the following forms shall be furnished electronically and verified in the manner prescribed under sub-rule (1) of Rule 131: a) Form 42: Appeal against refusal to recognize or withdrawal of recognition from a provident fund; b) Form 43: Appeal against refusal to approve or withdrawal of approval from a superannuation fund; and c) Form 44: Appeal against refusal to approve or withdrawal of approval from a gratuity fund.
