CBDT has notified Income-tax (3rd Amendment) Rules, 2013 vide NOTIFICATION NO. 34/2013 [F.NO.142/5/2013-TPL]/SO 1111(E), DATED 1-5-2013.Under these rules ,various rules regarding Income tax return for assessment year has been amended.
It is mandatory to file audit reports u/s 44AB, 92E, 115JB through online facility .once the information is filled with such forms. It would not be possible to change or modify in any way. Following are some details regarding same.
It is mandatory to file audit reports u/s 44AB, 92E, 115JB through online facility .once the information is filled with such forms. It would not be possible to change or modify in any way. Following are some details regarding same.
- U/s 44 AB where total income exceeds Rs.1cr——Form 3CA,3CB,3CD—–due date is 30.09.2013 or 30.11.2013 if sec92E applies.
- U/s 92E in case of international transactions or specified domestic transactions—Form 3CE —-due date is 30.11.2013.
- U/s 115JB where provisions of mat applies—–Form 29B —–due date is 30.09.2013 or 30.11.2013 if Sec 92 E applies.
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