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of <h1>New Income-tax Rules: Updates to Form 3CD, GST Info, Transfer Pricing, and More Effective August 20, 2018.</h1> The Income-tax (8th Amendment) Rules, 2018, effective from August 20, 2018, introduce modifications to the Income-tax Rules, 1962. Key amendments include updates to Form No. 3CD, such as the inclusion of goods and services tax information, new entries like 32AD, and additional reporting requirements for income from other sources, transfer pricing adjustments, and interest expenditures. The rules also specify reporting obligations for transactions exceeding limits under section 269ST, tax deduction statements, and dividend receipts. Additionally, the amendments address reporting requirements for GST-related expenditures and international reporting obligations under section 286.
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