Implementation Guide on Revision in Form No 3CD and 3CEB Issued by ICAI
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- By Chetan Kulasri
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- Last Updated on 6 July, 2024
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Tax audit under section 44AB of the Income-tax Act, 1961 is a significant compliance requirement aimed at ensuring transparency and fairness in tax assessments. The Central Board of Direct Tax (CBDT) has amended Form No. 3CD and Form 3CEB vide notifications issued in March 2024. The Direct Tax Committee of ICAI has issued an implementation guide on revision in Form No 3CD and 3CEB.
The Direct Tax Committee of ICAI has issued an implementation guide on revision in Form No 3CD and 3CEB. These amendments in the guide pertain to various clauses such as 8A, 12, 18(ca), 19, 21(a), 22, and 32(a) of Form 3CD, as well as Part C (Specified domestic transactions) in the Annexure to Form No. 3CEB.
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