<h1>CBDT Amends Form 3CD: New Entry 17A Requires Disclosure of Inadmissible Interest under MSME Act Section 23.</h1> The Central Board of Direct Taxes (CBDT) has issued a notification amending Form 3CD, which is used for reporting particulars under Section 44AB of the Income Tax Act, 1961. The amendment, part of the Income-tax (Tenth Amendment) Rules, 2009, introduces a new entry, 17A, requiring disclosure of the amount of interest inadmissible under Section 23 of the Micro, Small and Medium Enterprises Development Act, 2006. This change aims to enhance transparency in reporting financial particulars related to interest disallowances for tax audits.