Form 3CD & 3CB

Hi friends,

Income Tax department has amended the 3CD report by inserting a New Clause 17A after Clause 17  byNOTIFICATION NO. 36/2009, DATED 13-4-2009 , which require auditors to report  Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006. In addition to that there were some changes in provisions of fringe benefit. I am attaching herewith a Revised Form 3CD for Tax Audit incorporating all the changes and amendments.

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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Happy Audit

Hv G8 day & Take Care