2DC. (1)
For the purposes of notification under sub-clause (iv) of clause (c) of
Explanation to the clause (23FE) of section 10, the pension fund shall make an
application in Form No. 10BBA enclosing therewith relevant documents and
evidence, to the,-
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(i)
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Member
(Legislation), Central Board of Direct Taxes, Department of Revenue, Ministry
of Finance, North Block, New Delhi during the financial year 2020-2021;
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(ii)
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Member, Central
Board of Direct Taxes, Department of Revenue, Ministry of Finance, North
Block, New Delhi having supervision and control over the work of Foreign Tax
and Tax Research Division during the other financial years.
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(2) The Principal Director General of Income-tax (Systems) or the
Director General of Income-tax (Systems), as the case may be, shall lay down
the data structure, standards and procedure of furnishing and verification of
Form No 10BBB and Form No 10BBC, and shall be responsible for formulating and
implementing appropriate security, archival and retrieval policies in relation
to the said forms so furnished under this sub-rule.]