CBDT Revises Form 3CA, 3CB and 3CD vide Notification No. 33/2014 dated 25-07-2014.

The Notification is attached herewith for ready reference which will be applicable from the date of its publication in official gazette.

Notification is as follows :-

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 33/2014, Dated: July 25, 2014

S.O. 1902 (E).. In exercise of the powers conferred by section 295 read with section 44AB of the Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income Tax Rules, 1962, namely:-

1. (1) These rules may be called the Income Tax (7th Amendment) Rules, 2014. (2) 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, for Form No. 3CA, Form No. 3CB and Form No. 3CD, the following forms shall be substituted, namely:-

 Revised Form No. 3CA (Word Format)

Revised FORM NO. 3CB (Word Format)

Revised Form No. 3CD (Word Format)

[F.No.133/1/2014-TPL]

(J Saravanan)
Under Secretary (TPL)

Note: The principal rules were published in the Gazette of India vide number S.O. 969(E), dated the 26th March, 1962 and last amended by number S.O. 1418, dated the 30/05/2014.

Download PDF Copy of Notification No. 33/2014 dated 25-07-2014

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Category : Income Tax (26766)
Type : Notifications (15661) Notifications/Circulars (31386)

0 responses to “CBDT Notifies new Form 3CA, 3CB & 3CD – Format of Tax Audit Report Revised”

  1. sandeep agarwal says:

    R/Sir,

    Pls Tell Me Full Form & Full Information of 3CA,3CB & 3CD

  2. ISHWARLAL says:

    NICE COMPILATION

  3. CA SAnjeev Bansal M.No. 073723 says:

    E filing utility has yet not been released for revised form 3CB, 3CD etc. how it is possible to complete the work in time , more over at Login site of Assessee add CA for form 3cb a, 3ca and 3cd has also been disabled , what is the intention of Income Tax department and up to which date utility will be available is not yet clear.

  4. CA SAnjeev Bansal M.No. 073723 says:

    IN new Form 3CD in case of point no. 34 regarding TDS the required details in case where the assessee has deducted tax at source properly then innspite of requirng to furnish the complete details of TDS only PRN of quarterly statement (26Q or 24Q) as the case may be should be required to be reported because if the assessee files quarterly statement then all the reporting regarding timely filing, timely deposting of tax already trfd to AO TDS who is already monitring all the things.

  5. Prakash Musaddi says:

    It is highly irresponsible to make new form applicable at a such a short notice. It should have been made applicable from next assessment year.

  6. HEMACHANDRA CHITALE says:

    TAXATION AUTHORITIES IN INDIA WANT TO KILL THE INITIATIVE OF HONEST TAX PAYERS. ALL BURDENS COME ON THE REGISTERED TAX PAYERS ONLY ! PERSON WHO DOES NOT HAVE A PAN NO IN INDIA IS A HAPPY MAN !

    GOVT. WANTS TO GET ALL THE THINGS READY MADE AND FREE AT THE COST OF TAX PRORESSIONALS.

    IT IS NECESSARY TO TAKE UP A COLLECTIVE MOVEMENT. OTHERWISE SOON THERE WILL BE UNREST AMONG COMMON TAX PAYERS.

  7. VISHAL MALHOTRA says:

    IN MY OPINION NEW FORM 3CB 3CD APPLICABLE FROM THE DATE WHEN NEW NOTIFICATION PUBLISH ON THE OFFICAL WEBSITE OF INCOME TAX DEPARTMENT –

  8. VISHAL MALHOTRA says:

    IN MY OPINION NEW FORM 3CB 3CD APPLICABLE FROM THE DATE WHEN IT PUBLISH IN THE OFFICAL WEBSITE OF INCOME TAX DEPARTMENT

  9. Dushyant Dalal says:

    The Department of Income Tax has been acting very smartly by transferring the work of the Dept. to Professional Persons by way of reporting on so many issues which are primarily taken up / detected at the time of assessment..Auditor is not an omni-knowledgeable person who can find out and know everything about the client’s business. The auditor may not get the correct reply / information also.To cite an example ; under clause (41)the demands and refunds under other laws have to be reported by the auditor. Is it possible for auditor to extract / get these details easily? Would all clients sincerely and honestly declare everything to auditor? Likewise there are many others…..Let wise counsel prevail instead of tinkering with the rules and procedures time and again…..

  10. niraj says:

    The IT Dept always want to play with professionals and tax payers. All these days they were in deep hibernation, suddenly they wake up and say we have changed the format and so on, even the notified ITR java utility are regularly undergoing changes.

    We are going to face the same music how the dept done during last year for online filing of 3CD.

    We expect the IT dept to be more responsible in taking decisions in timely bound manner.

  11. Hiren says:

    This new notification will be applicable from the date when the same is published in Official Gazette. Please share date of publication in official gazette as and when released.

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