Tax Audit form 3CD for A.Y:09-10 about changes

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Vijay Parmar (Querist)

09 June 2009 Sir

i have find one revised 3CD form for A.Y.:09-10.but question is there is only one clause 17A added , or any other change are also made. i also find one query in this form in clause 17L and clause 17M does not included this revise form so it was deleted or not updated. please sir ans me clause wise details or updates.

Radheyshyam Falod

Radheyshyam Falod (Expert)

09 June 2009 Only clause 17A was added as per the notification. The notification is reproduced here.
Notification is as follows:-

Income-tax (Tenth Amendment) Rules, 2009 - Amendment in Form No. 3CD

NOTIFICATION NO. 36/2009, DATED 13-4-2009

In exercise of the powers conferred by section 295 read with section 44AB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely : –

1. (1) These rules may be called the Income-tax (Tenth Amendment) Rules, 2009.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 3CD, after item 17, the following shall be inserted, namely :–

“17A. Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006.”

[F.No. 149/86/2008 –TPL]

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