CBDT Notifies new Form 3CA, 3CB & 3CD – Format of Tax Audit Report Revised
CBDT Revises Form 3CA, 3CB and 3CD vide Notification No. 33/2014 dated 25-07-2014. The Notification is attached herewith for ready reference which will be applicable from the date of its publication in official gazette.
Notification is as follows :-
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 33/2014, Dated: July 25, 2014
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:-
Form No. 3CA
FORM NO. 3CB
Form No. 3CD
Under Secretary (TPL)
Note: The principal rules were published in the Gazette of India vide number S.O. 969(E), dated the 26th March, 1962 and last amended by number S.O. 1418, dated the 30/05/2014.
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