TMI BlogForm 3CD - CBDT makes various amendments in Form 3CD for reporting some additional transactions and reference to various sections updated - Income-tax (Fourth Amendment) Rules, 2024X X X X Extracts X X X X X X X X Extracts X X X X ..... They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 , in Appendix II, a) in Form No. 3CD , (i) in PART A, in clause 8a, for the figures and letters 115BAD , the figures and letters 115BAD/115BAE shall be substituted; (ii) in PART B, A. in clause 12, for the figures and letters 44AD , the figures and letters 44AD, 44ADA shall be substituted; B. in clause 18, for sub-clause (ca), the following sub-clauses shall be substituted, namely: (ca) Adjustment made to the written down value (i) under the proviso to sub-section (3) of section 115BAA (for assessment year 2020-21 only); (ii) under the first proviso to sub-section (3) of section 115BAC or the proviso to sub-section (3) of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conduct of such person shall be substituted; (II) in sub-clause (b), in paragraph (ii), in sub-paragraph (B), in item (IV), for the word payer , the word payee shall be substituted; 1 [ E. in clause 22, after the figures 2006 , the words and figures or any other amount not allowable under clause (h) of section 43B of the Income-tax Act, 1961 shall be inserted; ] F. in clause 32, in sub-clause (a), (I) in the table, in column (5), for the figures and letters 115BAD , the figures and letters 115BAD/115BAE shall be substituted; (II) in the table, in column (6), for the figures and letters, 115BAD^ , the figures and letters 115BAD/115BAE^ shall be substituted; (III) below the table, for the words and figures To be filled in for assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled the application within three months from the date on which the deduction under section 80LA of the Income- tax Act, 1961 is no longer applicable. ; (ii) in the Annexure, in PART A, for clause 6, the following clauses shall be substituted, namely: 6. Date on which the company became a qualifying company [to be given only in case of a company which becomes a qualifying company after the initial period] (enclose evidence in support of the claim) 6A. (a) Has the applicant company availed of deduction under section 80LA of the Income- tax Act, 1961? (b) If so, please specify the date on which such deduction is no longer applicable? . [F. No. 370142/3/2024-TPL] KHUSHBOO LATHER, Under Secy. Note : The principal rules were published in the Gaz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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