Wednesday, 30 July 2014

Latest Forms 3CA, 3CB, 3CD (Audit Report format) notified by CBDT w.e.f. 25.07.2014

The CBDT has revised Forms 3CA, 3CB, 3CD (Audit Report format) u/s. 44AB of Income Tax Act, 1961 vide Notification No. 33/2014 dated 25.07.2014. The new updated format is applicable w.e.f. 25.07.2014. The notification regarding revises Form Form 3CA, 3CB and 3CD is as under:


GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)

New Delhi, the 25th July, 2014

NOTIFICATION

INCOME-TAX

S.O. 1902 (E) 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 ( 7th Amendment) Rules, 2014.
(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, for Form No. 3CA, Form No. 3CB and Form No. 3CD, the following forms shall be substituted, namely:-

Revised Form No. 3CA (MS Word Format)
Revised Form No. 3CB (MS Word Format)
Revised Form No. 3CD (MS Word Format)

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