The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Eighth Amendment) Rules, 2025 via Notification No. 23/2025, introducing significant modifications to Form 3CD, the tax audit report required under Section 44AB of the Income-tax Act, 1961. These changes will come into effect from
CBDT Amends Tax Audit Report (Form 3CD) with Key Changes Effective 1st April 2025
Last updated: 29 March 2025
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