Income Tax Audit Report - Form 3CD amended - Income-tax (Tenth Amendment) Rules, 2009

CBDT has issued notification no. 36/2009 dated 13-4-2009 [Income-tax (Tenth Amendment) Rules, 2009] to amend form 3CD (Statement of particulars required to be furnished under Section 44AB of the Income Tax Act, 1961).

Accordingly a new entry no. 17A has been inserted as:

"17A. Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006."

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Author : Madroamer

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