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
section Modified New Section Code Added
7 Form3cdAmtSec269ss Detail loanDepChqDrftFlag Modified New Dropdown Values
8 form3cdSec269SSDtls OsAccPy Modified New Dropdown Values
9 form3CdAmtSec269T


Modified New Dropdown Values
10 form3CdBflDa allnotSection115baa Added New Field Added in
Clause 32(a)
11 form3CdBflDa amtAdjusted Added New Field Added in
Clause 32(a)
12 F3cdFirmAopDtlNatOf
FirmAopDesc Modified New Business Codes

Download Form 3CD – Schema Change Document Version 1.21 Dated: 22nd October 2020

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  1. Sandeep says:

    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

  2. SUDIPTA SINHA says:

    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.

  4. SUNIL SHARMA says:

    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.

  5. Madan Gopal Sharma says:

    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.

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