Mar 31, 2025 · Form 3CD is the statement of particulars that will be needed to be submitted to the income tax authorities along with the audited financial statements. Read about the 41 clauses in detail here.

Nov 26, 2024 · Form 3CD is a critical document under Section 44AB of the Income Tax Act, providing detailed financial and compliance information for tax audits. It covers various aspects, such as income, expenses, deductions, and TDS compliance, ensuring transparency and adherence to tax laws.

The following are the prerequisites for filing of Form 3CA-3CD/3CB-3CD • Taxpayer and CA are registered on the e-Filing portal with valid user ID and password • Status of PAN of taxpayer and CA is active

The CBDT vide notification no. 23/2025 has issued the Income Tax (Eighth Amendment) Rules , 2025 introducing significant amendments in Form 3CD. The notification shall come into force with effect from 1st April 2025.

Jul 3, 2024 · Understand Form 3CD for tax audit reporting under Section 44AB. Learn the requirements, procedures, and key details to ensure compliance and accurate reporting. Form 3CD is a key component of the tax audit process, offering a structured format for reporting a taxpayer’s financial information.

FORM NO. 3CD [See rule 6G(2)] Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961 PART - A 1. Name of the assessee 2. Address 3. Permanent Account Number (PAN) 4. Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, goods and service

Form 3CD is a tax audit form used to furnish a statement of particulars required under Section 44AB of the Income Tax Act. This detailed form is part of the audit report that includes clauses that auditors must fill out, providing a comprehensive overview of …

Apr 13, 2011 · Revised 3CD Form in Excel Format for A.Y. 2009-2010, 2010-11 and 2011-12 – Download Form 3CD in Excel Format. Download Form 3CD in PDF Format. Notification is as follows:-Income-tax (Tenth Amendment) Rules, 2009 – Amendment in Form No. 3CD

Section 43 CA is applicable where land or building or both are stock in trade for Seller. Section 50C is applicable where land or building or both are Capital Assets for Seller. Details of consideration received/receivable and the stamp duty value are to be reported under the clause.

Feb 3, 2025 · This article focuses on Form 3CD, which is a tax audit form that must be filed by companies that are required to submit a tax audit report. It helps you understand what is form 3CD, the applicability of Form 3CD, tax audit eligibility criteria, and tax audit forms.