Tax Audit Form Amended by CBDT, Form No 3CEB, ITR6 amended & New Forms & Rules Inserted CBDT vide Notification No. 82/2020-Income Tax notifies changes in Form 3CD, Form No 3CEB, and ITR6. It amended Rule 5 of Income Tax Rules and inserted the Following two new Rules- i. Rule 21AG- Exercise of option under sub-section (5) of section 115BAC. ii. Rule 21AH- Exercise of option under sub-section (5) of section 115BAD

Changes in form 3CD | Tax Audit Report Changes | Income Tax Notification

https://www.youtube.com/watch?v=awzFTYPFH5I&t=123s Further following two new forms also been inserted- i. FORM No. 10-IE – Application for exercise/ withdrawal of option under clause (i) of sub-section (5) of section 115BAC of the Income-tax Act, 1961 ii. FORM No. 10-IF– Application for the exercise of option under sub-section (5) of section 115BAD of the Income-tax Act, 1961. Download Notification