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The Provisions relating to the form of appeal to Commissioner (Appeals) are contained under Rule 45 of the Income Tax Rules. As per the said rule 45, an appeal to the Commissioner of Income Tax (Appeals) needs to be made in Form No. 35.
The author in this article lists down the amendments introduced in Tax Audit Form 3CD for the AY 2021-22 and the introduction of sub-rule (3) in Rule 6G.
The article deals with Section 80CCD - a deduction in respect of contribution to the pension scheme of Central Government, through which tax compliance burden of taxpayers can be reduced.
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