Colunm 16(d) and (e), and Cenvat credit in FORM 3CB, Income Tax

[KERAGODEGOPALARAO ANANTHARAO]

Dear sir,

1 In case of Form 3CD 16(d) and (e), the revenue and capital receipts credited to capital account can we specify those amounts in the above columns. In the month of July and August CPC has made additions of the amounts in those columns and subsequently withdrawn.

2 In the case of column 26 and 27 ( Cenvat credit) of Form 3CD in the columns shall we need to enter ITC of GST.