CBDT notifies amendment in Income Tax Form 3CD (TAR), 3CEB and 65 for FY 2023-24:

The CBDT notified amendments to Income Tax Form 3CD, Form 3CEB and Form 65 for FY 2023–24.

Amendment in Income Tax Form

CA Pratibha Goyal

Mar 6, 2024

Last update on Mar 6, 2024

CBDT notifies amendment in Income Tax Form 3CD (TAR), 3CEB and 65 for FY 2023-24 The Central Board of Direct Taxes (CBDT) on March 5, 2024, notified amendments to Income Tax Form 3CD (Tax Audit Report), Form 3CEB (Transfer Pricing Report), and Form 65 (Application for *exercising/renewing option for the tonnage tax scheme) for FY 2023–24. The changes have been made by notifying the Income-tax (Fourth Amendment) Rules, 2024. The changes shall come into force on the date of their publication in the Official Gazette. In Form 3CD, changes include the addition of clauses related to Section 115BAE tax regime, presumptive taxation u/s 44ADA and 44AD, Adjustment made to the written down value etc. Form 65 is amended, requiring certification for IFSC unit status along with disclosure of availed deductions and cessation dates. Click Below Link to Read the Notification:

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CA Pratibha Goyal

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CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.