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:
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)
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)
[F.No.133/1/2014-TPL]
(J Saravanan)
Under Secretary (TPL)
