New Forms of Tax Audit Reports
The CBDT, in exercise of the powers conferred by section 295 read with section 44AB of the Income-tax Act, 1961 (43 of 1961), has amended Form No. 3CA, Form No. 3CB and Form No. 3CD, vide Notification No. 33/2014 w.e.f. 25th July, 2014. These forms can be utilised for tax audit reports pertaining to AY 2015-16, 2016-17 and so on till some further changes are made by the CBDT.
The revised Forms 3CA, 3CB, 3CD, 3CEB, 29B etc. are now required to be uploaded in ‘xml’ format after signing digitally at the e-filing website of Income Tax Deptt.