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CBDT amends Form 3CD; audit report can be revised if disallowance u/s 40 or 43B needs recalculation

April 2, 2021
The Central Board of Direct Taxes (CBDT) has revised tax audit report, i.e., Form 3CD. New clauses pertaining to concessional tax regimes, section 43CA and 50C have been inserted. Further, Rule 6G of the Income-tax Rules has been amended to provide that a revised audit report can be furnished , if there is payment by such person after furnishing of report which necessitates recalculation of disallowance under section 40 or section 43B.
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