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of <h1>Notification No. 82/2023 updates Rule 14A: Audit reports in Form 6B, inventory valuations in Form 6D.</h1> Rule 14A of the Income Tax Rules, 1962, specifies the forms required for reporting audits and inventory valuations under section 142(2A). The audit report of an assessee's accounts must be submitted in Form No. 6B, while the inventory valuation report must be in Form No. 6D. These requirements were updated by Notification No. 82/2023, effective from September 27, 2023, which replaced the previous provision that only specified Form No. 6B for audit reports.
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