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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.

        <h1>Interest inadmissible under MSMED Act: now required to be reported in tax audit form as a new entry.</h1> The Income-tax (Tenth Amendment) Rules, 2009 add entry 17A to Form 3CD requiring assessees to disclose the amount of interest inadmissible under the Micro, Small and Medium Enterprises Development Act, 2006, creating an express audit reporting obligation in the particulars furnished under the tax audit statement.

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