Monday, July 28, 2014

Format of Tax Audit Report Revised

CBDT vide Notification No. 33/2014 dated 25-07-2014 has revised Form 3CA, 3CB and 3CD(Format of Tax Audit Report) .The Notification is produced here under for ready reference of the viewers and it will be applicable from the date of its publication in official gazette.

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:-

Revised Form No. 3CA (Word)

Revised FORM NO. 3CB (Word)

Revised Form No. 3CD (Word)

[F.No.133/1/2014-TPL]

(J Saravanan)
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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