Form 3CD revised wef 01.10.2020 vide Notification No. 82/2020-Income Tax Dated: 1st October, 2020 but Schema for the same changed on 22.10.2020. Now the Question arises here is what is the status of Tax Audit Report Submitted on or after 01.10.2020 until the release of New Schema. Are they invalid Tax Audit Reports & Who is responsible for such negligence? Before the change in Schema on 22.10.2020 the Schema was last changed on 25.08.2020.
Details of Changes in Schema on 22ne October 2020 are as follows: –
Schema changes as on 22nd October, 2020
| S.No | XML Root Element | XML element name | Change | Change Description |
| 1 | PartA | clause | Modified | New Section Code Added |
| 2 | PartA | assign Flag | Added | Clause 8a Added |
| 3 | PartA | Type | Added | New Section Code Added |
| 4 | form3CdDeprAllw | adjustment | Added | Clause 18(ca) Added |
| 5 | form3CdDeprAllw | Adjustmentwrittendown | Added | Clause 18(cb) Added |
| 6 | form3CdUnpaidStrySe c43B |
section | Modified | New Section Code Added |
| 7 | Form3cdAmtSec269ss Detail | loanDepChqDrftFlag | Modified | New Dropdown Values Added |
| 8 | form3cdSec269SSDtls | OsAccPy | Modified | New Dropdown Values Added |
| 9 | form3CdAmtSec269T Detail |
repaymentChqDraftFl
ag |
Modified | New Dropdown Values Added |
| 10 | form3CdBflDa | allnotSection115baa | Added | New Field Added in Clause 32(a) |
| 11 | form3CdBflDa | amtAdjusted | Added | New Field Added in Clause 32(a) |
| 12 | F3cdFirmAopDtlNatOf Business |
FirmAopDesc | Modified | New Business Codes Added |
Download Form 3CD – Schema Change Document Version 1.21 Dated: 22nd October 2020
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It is mandatory to revise tax audit report filed before introduction of this new schema?
3CD new schema is giving error for clause No.32a
Assessee opt for 115BAA. Need to file NA in clause 32a as company does not have brought forward losses. Is any one know the solution
It is mandatory to revise tax audit report filed before introduction of this new schema?
Same problem. The option in Point 8a is not getting saved. I tried to modify an old form and also I tried to fill up a new form. but the problem continues.
The Revised schema is also with errors and unable to upload the TAR. Whereas sections 115BA,115BAA and 115 BAB are applicable to Companies, but option of NA for other Assessees is not available . CBDT themselves giving scope for requesting extension of time.
This is just like under estimate of CA Professionals because they are ready to accept the any negligence of the Government and also not having any voice in favour of Professionals.
There is problem with the new Utility for 3CB_3CD provided by the IT Portal. Point 8a is not saved in Draft & xml file generated. Hence, the xml file when uploaded throws out error messabe.