New CBDT Form 6D Introduced for Inventory Valuation Reporting u/s 142(2A)

Last updated: 29 September 2023

The Income-tax (Twenty-Second Amendment) Rules, 2023 were notified by the Central Board of Direct Taxes (CBDT) on September 27, 2023. The Income-tax (Twenty-Second Amendment) Rules, 2023 insert a new rule, rule 14A, in the Income-tax Rules, 1962. Rule 14A prescribes the forms in which the report

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