CBDT and Finance Ministry seems to have their own merrily way as despite request from Taxpayer all around the country they have not bothered to accept their request for extension of due date of Income Tax Returns which are falling due on 31st October 2017 to 30th November 2017. To add insult to injury CBDT has further changes its schema for Form 3CD on 26th October 2017 i.e. just five day before the last day of filing the Income Tax return. The Change is 3rd Change since release of Schema on 1st April 2017. So CBDT / Government can do Last Minute Schema Changes, Keep its website closed for updates/Maintenance, Increase as much reporting as it want in the name of transparency and at the same time they will claim ease in doing business.
Current uncertainty created by the CBDT/ Finance Ministry / Central Government is not auguring well for the economy, Business and Seems to be unleash of Tax Terrorism at its worst. Government should not think merely for revenue and should understand the ground realities and grant extension immediately as extension demanded by Taxpayers is not for the mistakes of Taxpayers or Professionals but for the shortcoming of government itself, which resulted fro m hasty and faulty implementation of GST.
Here I would like to quote Chanakya’s ethics on taxation. According to him taxation should not he a painful process for the people. There should be leniency and caution while deciding the tax structure. Ideally, governments should collect taxes like a honeybee, which sucks just the right amount of honey from the flower so that both can survive. Taxes should he collected in small and not in large proportions.
We hope that government will understand the problems faced by Taxpayer/ Professionals around the country and will do the needful at the earliest.
Details of Form 3CD – Schema Changes is as follows :-
Central Board of Direct Taxes, e-Filing Project
Form 3CD – Schema Change Document
Version 1.8
26 October 2017
Directorate of Income Tax (Systems)
E-2, A.R.A. Centre, Ground Floor
Jhandewalan Extension
New Delhi – 110055
Document Revision List
Document Name: „Form 3CD Schema changes‟
Version Number: 1.8
Revision Details
| Version No. | Revision Date | Revision Description | Page Number |
| 1.8 | 26 October, 2017 | Refer Section 2.8 | 8 |
| 1.7 | 11 August, 2017 | Refer Section 2.7 | 8 |
| 1.6 | 14 July, 2017 | Refer Section 2.6 | 7 |
| 1.5 | 1 April, 2017 | Refer Section 2.5 | 6 |
| 1.4 | 9 October, 2015 | Refer Section 2.4 | 6 |
| 1.3 | 24 September, 2015 | Refer Section 2.3 | 6 |
| 1.2 | 6 November, 2014 | Refer Section 2.2 | 5 |
| 1.1 | 4 September, 2014 | Refer Section 2.1 | 5 |
| 1.0 | 20 August, 2014 | Initial Schema Release | NA |
Contents
1. Purpose
2. Release changes
2.1 Schema changes as on 4 September, 2014
2.2 Schema changes as on 6 November, 2014
2.3 Schema change as on 24 September, 2015
2.4 Schema change as on 9 October, 2015
2.5 Schema changes as on 1 April, 2017
2.6 Schema changes as on 14 July, 2017
2.7 Schema changes as on 11 August, 2017
2.8 Schema changes as on 26 October, 2017
List of Tables
Table 1: 4 September, 2014 Changes
Table 2: 6 November, 2014 Changes
Table 3: 24 September, 2015 Change
Table 4: 9 October, 2015 Change
Table 5: 1 April, 2017 Changes
Table 6: 14 July, 2017 Changes
Table 7: 11 August, 2017 Changes
Table 8: 26 October, 2017 Changes
1 Purpose
The purpose of this document is to track the changes done in Form 3CD Schema post first release.
2 Release changes
Below section describes the list of XML schema changes since the first production release of the schema.
2.1 Schema changes as on 4 September, 2014
Table 1: 4 September, 2014 Changes
| S.N | XML Root Element | XML element name |
Change | Change Description |
| 1 | Form3cdFlags | Sec201_1A_206_C7 | Modified | NA is added to the dropdown |
| 2 | Form3cdFlags | TaxPrescTime | Modified | NA is added to the dropdown |
| 3 | Form_Details | FormVer | Modified | Made to 1.1 |
| 4 | Form3cdChapXVII | NatureOfPaymnt | Modified | Minlength 1 given |
| 5 | Form3cdAmtInadm40A | AddrDetail1 | Modified | Minlength 1 given |
| 6 | Form3cdSec69d | AddrDetail1 | Modified | Minlength 1 given |
| 7 | Form3cdProfGainsTaxSec41 | NameOfParty | Modified | Removed minOccurs=”0″ |
| 8 | Form3cdBflDa | OrderNo | Modified | maxlentgh made 50 chars |
2.2 Schema changes as on 6 November, 2014
Table 2: 6 November, 2014 Changes
| S.N | XML Root Element | XML element name |
Change | Change Description |
| 1 | Form3cdChapXVII | TAN | Modified | Allowing PAN Structure as well in this field |
| 2 | Form3cdTaxDedCollect | TAN | Modified | Allowing PAN Structure as well in this field |
| 3 | Form3cdTaxDedCollect | TypeOfForm | Modified | Drop down added “Form 26QB” option |
| 4 | Form3cdTradeRawProdDet | Unit | Modified | Allowing only drop down values rather than string length. |
2.3 Schema change as on 24 September, 2015
Table 3: 24 September, 2015 Change
| S.N | XML Root Element | XML element name |
Change | Change Description |
| 1 | Form3cdChapXVII | Sec | Modified | A New Section 194DA added in the drop-down. |
2.4 Schema change as on 9 October, 2015
Table 4: 9 October, 2015 Change
| S.N | XML Root Element | XML element name |
Change | Change Description |
| 1 | OtherInformation1 | FirmRegNum | Modified | Maximum Length changed to 8. |
2.5 Schema changes as on 1 April, 2017
Table 5: 1 April, 2017 Changes
| S.N | XML Root Element | XML element name |
Change | Change Description |
| 1 | Form3cdChngMethAccValChange | AccType | Added | New field inserted |
| 2 | Form3cdChngMethAccValChange | Icds | Added | New field inserted |
| 3 | Form3cdChngMethAccValChange | IncreaseProfits | Added | New field inserted |
| 4 | Form3cdChngMethAccValChange | DecreaseProfits | Added | New field inserted |
| 5 | Form3cdChngMethAccValChange | NetEffect | Added | New field inserted |
| 6 | Form3cdChngMethAccValChange | TotalIncProfit | Added | New field inserted |
| 7 | Form3cdChngMethAccValChange | TotalDecProfits | Added | New field inserted |
| 8 | Form3cdChngMethAccValChange | TotalNetProfit | Added | New field inserted |
| 9 | Form3cdDisclVal | AccType | Added | New field inserted |
| 10 | Form3cdDisclVal | Icds | Added | New field inserted |
| 11 | Form3cdDisclVal | Disclosure | Added | New field inserted |
2.6 Schema changes as on 14 July, 2017
Table 6: 14 July, 2017 Changes
| S.N | XML Root Element |
XML element name |
Change | Change Description |
| 1 | PartA | ClauseNo | Modified | Below drop down values are added
(i) Clause 44AB(d) (ii) Clause 44AB(e) (iii) Third Proviso to Sec 44AB |
| 2 | Form3cdProfGain sPresum | SectionNo | Modified | Section 44ADA added in dropdown. |
| 3 | Form3cdDebitPlT otAllw | Section | Modified | Section 35ABA added in dropdown. |
| 4 | Form3cdUnpaidSt rySec43b | Section | Modified | Section 43B(g) added in dropdown. |
| 5 | Form3cdAmtSec2 69ssDetail | LoanDepChqDrftFl ag | Modified | Dropdown values modified as below
(i) Cheque (ii) Bank draft (iii) Electronic clearing system |
| 6 | Form3cdAmtSec2 69ssDetail | LoanDepChqDrftTy pe | Added | New dropdown added as below.
(i) Account payee cheque (ii) Account payee bank draft (iii) Other mode |
| 7 | Form3cdSec269S SDtls | Form3cdSec269SS Dtls | Added | New Table is added |
| 8 | Form3cdSec269S SDtls | ReceiverName | Added | New Field is added |
| 9 | Form3cdSec269S SDtls | ReceiverAddress | Added | New Field is added |
| 10 | Form3cdSec269S SDtls | ReceiverPanNo | Added | New Field is added |
| 11 | Form3cdSec269S SDtls | AmtAccepted | Added | New Field is added |
| 12 | Form3cdSec269S SDtls | OsAccPy | Added | New Field is added |
| 13 | Form3cdSec269S SDtls | LoanDepChqDrftTy pe | Added | New Field is added |
| 14 | Form3cdAmtSec2 69tDetail | RepaymentChqDra ftFlag | Modified | Dropdown values modified as below
(i) Cheque (ii) Bank draft (iii) Electronic clearing system |
| 15 | Form3cdAmtSec2 69tDetail | RepaymentChqDra ftType | Added | New dropdown added as below.
(i) Account payee cheque (ii) Account payee bank draft (iii) Other mode |
| 16 | Form3cdSec269T Dtls | Form3cdSec269TD tls | Added | New Table is added |
| 17 | Form3cdSec269T Dtls | DepositorName | Added | New Field is added |
| 18 | Form3cdSec269T Dtls | DepositorAddress | Added | New Field is added |
| 19 | Form3cdSec269T Dtls | DepositorPanNo | Added | New Field is added |
| 20 | Form3cdSec269T Dtls | AmtDeposit | Added | New Field is added |
| 21 | Form3cdSec269T NewDtls | Form3cdSec269TN ewDtls | Added | New Table is added |
| 22 | Form3cdSec269T NewDtls | DepositorName | Added | New Field is added |
| 23 | Form3cdSec269T NewDtls | DepositorAddress | Added | New Field is added |
| 24 | Form3cdSec269T NewDtls | DepositorPanNo | Added | New Field is added |
| 25 | Form3cdSec269T NewDtls | AmtDeposit | Added | New Field is added |
| 26 | Form3cdChapVIa ChapIII | Section | Modified | New Dropdown added as below
(i) Sec-80-IAC (ii) Sec-80-IBA |
| 27 | LoanPaymentCert | LoanPaymentCert | Removed | This Field is removed |
2.7 Schema changes as on 11 August, 2017
Table 7: 11 August, 2017 Changes
| S.N | XML Root Element |
XML element name |
Change | Change Description |
| 1 | Form3cdAmtSec26 9ssDetail | LoanDepChqDrft Flag | Modified | “NO” is added in the dropdown. |
| 2 | Form3cdSec269SS Dtls | OsAccPy | Modified | “NO” is added in the dropdown. |
| 3 | Form3cdAmtSec26 9tDetail | RepaymentChqD raftFlag | Modified | “NO” is added in the dropdown. |
2.8 Schema changes as on 26 October, 2017
Table 8: 26 October, 2017 Changes
| S.N | XML Root Element |
XML element name |
Change | Change Description |
| 1 | Form3cdDisclValPK | Disclosure | Modified | Field length has been increased from “500” characters to “2000” characters |
Author Bio
Dictatorship governance happening in India. Ashamed of my profession….
GSTr 2 reconciliation is taking lot of time. It’s criminals waste of time & resources. At least if it were in Excel format things could have been bit easier. This government has insulted the whole community of professionals by making them work like donkeys. This is no smart work. In fact, they have escaped the responsibility of reconciliation of transactions by dumping it on us. Please .. please..come together & boycott this exploitation.
Totally affraid from the practise since last Six months,
GST site not working smoothly,
Many Complications in GST
Lots of changes made regularly in GST
Changing Tax Rates frequently
Why the government should not prepare before implementation of GST
Cancellation of OLD VAT RC before any prior information to Tax Payers / Consultants
Cancellation of Provisional IDs
And demanding like never before and harassment with taxpayers directly on phone calls and torchuring about their tax dues
Where and when is the end of all these atrocities. I think it is only in 2019.
Every field a new thing is to be tested before its launch and certified but in GST implementation it was not follwed fully taking into account the small businessman. Small businessmen paying latefees without any tax liability. It’s like doing war with an unarmed opponent.
Simple accountants are not a valuable while thier number is more than CAs in the country. After completing their work CA’s work begin. July, Aug, Sep. time spend in GST (also not relief onward.) 5 or 7 assessee’s accounting are under that accounts. Simply it seems that will failure from job. further unemployment will increase. But no response for extension due date. Thanks for policy makers Thanks.
Now homepage is changed completely
GREAT .
Version change, software upgrades are usually adopted by people in IT professionals.Reasons may be numerous. The user should take a call on this practice. I won’t blame them, they survive on problems, for the fear of writing them off.csn
Government “TUGLAK’
STOP PAYING TAXES AND FILLING RETURNS AND DONOT VOTE FOR EVER THAN ONLY THE GOVERENMENT WILL LEARN TH LESSON. LAW IS FOR GENERAL PUBLIC ONLY AND NOT FOR BUREAUCRATS AND POLITICIANS
Biggest threat to PM is from within. The PMs image is already tarnished. owing to faulty implementation of GST. The valuable time of the professionals has already been wasted in the months July, August and September. The FM is wholly responsible for this. By not acceding to the requests of professionals the FM is further tarnishing the image of the PM on whom the public still have faith. PM has to directly involve himself in the matter.
The bulk of the BJP support comes from business community. BJP is referred as baniya party. BJP is cutting the very branch where it is sitting. If BJP is committing
Suicide god bless it. More than 90% of the CAs, lawyers, Consultants Vote for BJP. If. Modi government doesn’t accede to this reasonable request it is its Waterloo and the this vote bank will go to Congress. As simple as that
It seems they are waiting for the last bell. They think if they give extension now, people will stop filing return now and once again go for the last date. Bad mentality. Full festive season gone for waste. I am hearing many chartered accountants cancelling their pre determined holidays and other are called back in between. Bad time for the profession.
Excellent presentation. It is now time to wake up & fight back this oppression. I don’t understand why associations are silent.
All consultants & practitioners should come to gather & boycott these autocratic rulers who are always busy finding ways of torturing us, just sitting in their plush offices.
Must stop filing Returns – in a month they will realize.
Date need to be extend immediately.
Either we are lacking in skill of convincing the Govt. or we are too too soft in pleading. Whatever is the reason, the Govt. must understand the difficulties of professionals. Else, the nation should be prepared for the suicidal accidents of professionals either directly or indirectly in the form of health hazards.
CBDT and Finance Ministry seems to have their own merrily way as despite request from Taxpayer all around the country they have not bothered to accept their request for extension of due date of Income Tax Returns which are falling due on 31st October 2017 to 30th November 2017. To add insult to injury CBDT has further changes its schema for Form 3CD on 26th October 2017 i.e. just five day before the last day of filing the Income Tax return. The Change is 3rd Change since release of Schema on 1st April 2017. So CBDT / Government can do Last Minute Schema Changes, Keep its website closed for updates/Maintenance, Increase as much reporting as it want in the name of transparency and at the same time they will claim ease in doing business. Whether such changes make any valuable effects from revenue point of view and what will be the effect on the Forms submitted earlier.