The Central Board of Direct Taxes through notification dated 10th August, 2021 has issued Income tax (23rd Amendment), Rules, 2021 to provide that the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall specify the procedure for filing of the Form No. 3CEEA and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to the statements so furnished. The Form No. 3CEEA is also substituted by the amendment.
