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        Income Tax

        The CBDT has issued the Income-tax (Eighth Amendment) Rules,...

        Income-tax Rules Amended: Form 3CD Gets Major Overhaul with New Reporting Requirements Under Section 44AB

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The CBDT has issued the Income-tax (Eighth Amendment) Rules, 2025, effective April 1, 2025, significantly modifying Form 3CD used for tax audit reports under Section 44AB. Key amendments include: insertion of Section 44BBC references; removal of obsolete deduction rows; addition of reporting requirements for settlement expenditures related to contraventions; comprehensive restructuring of MSME payment reporting requirements; modifications to Section 43B reporting; elimination of clauses 28 and 29; introduction of coded classifications for loan/deposit transactions with a detailed 12-category coding system; and new disclosure requirements for share buyback transactions, including amounts received and acquisition costs of shares bought back.
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