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of <h1>India Updates Income-Tax Rules: New Forms 3CA, 3CB, 3CD for Audit Reports Under Section 44AB</h1> The Government of India, through the Central Board of Direct Taxes, issued the Income-tax (7th Amendment) Rules, 2014, effective upon publication in the Official Gazette. This amendment replaces existing forms in the Income-tax Rules, 1962, with new versions of Form No. 3CA, Form No. 3CB, and Form No. 3CD. These forms pertain to audit reports and statements of particulars required under section 44AB of the Income-tax Act, 1961. The forms include detailed requirements for auditing financial statements, reporting on various financial particulars, and ensuring compliance with prescribed accounting and valuation methods.
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