CBDT has allowed physical filing of Form No. 3CF required under the provisions of Section 35(1)(ii)/(iia)/(iii) read with Rules 5C(1A) and 5F(2)(aa). The relaxation from e-filing is applicable from the date of issuance of this Circular upto the date on which e-filing is made available for Form No. 3CF but not beyond Sep 30, 2022. The Circular has been issued as difficulties were being faced in e-filing of Form No. 3CF which was notified with effect from Apr 1, 2021. Please refer to the circular here.