New Form 3CD


Quick Summary
This document is the official Form 3CD, a statement of particulars required for audits under Section 44AB of the Income-tax Act, 1961. It covers crucial details about an assessee's business, including nature of business, accounting methods, profit and loss disclosures, depreciation, and various disallowances or inadmissible expenses. This form is vital for chartered accountants and businesses needing to comply with income tax audit regulations in India.

File details
DOCX 92 KB 1 downloads Income Tax
File description
The Central Board of Direct Taxes (CBDT) has revised tax audit report, i.e., Form 3CD. New clauses pertaining to concessional tax regimes, section 43CA and 50C have been inserted. Further, Rule 6G of the Income-tax Rules has been amended to provide that a revised audit report can be furnished , if there is payment by such person after furnishing of report which necessitates recalculation of disallowance under section 40 or section 43B #docx
Comments


CCI Pro


Popular Files


Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details