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

Qualification: CA in Practice
Company: Taxguru Consultancy / Taxguru Edu
Location: Mumbai, Maharashtra, IN
Member Since: 27 Feb 2017 | Total Posts: 855
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24 Comments

  1. H A Vakharia says:

    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.

  2. Sunil Rahwani says:

    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

  3. alagappan says:

    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.

  4. Aftab Alam Khan says:

    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.

  5. Csn says:

    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

  6. JIGNESH SHAH JIGNESH SHAH says:

    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

    1. TARUN KUMAR MOHARANA says:

      YES EXACTLY THEY HAVE SUCCESS IN
      DEMONETIZATION MONEY DOES NOT MEAN THEY WILL SUCCESS IN OTHER ISSUE. LAST YEAR ALSO THEY HAVE EXTENDED AFTER DUE DATE WHICH IS MEANINGLESS FOR CA AND BUSINESSMAN.

  7. Sinder says:

    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.

  8. Sinder says:

    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

  9. MANISH CHULAWALA says:

    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.

  10. H A Vakharia says:

    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.

  11. CA ANIL KUMAR VARSHNEY says:

    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.

  12. Sanjeevkumar Kabra says:

    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.

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