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of <h1>Income-tax Rules Amended: Rule 6G, Appendix II Revised for Audit Report Adjustments, Form 3CD Updates, Clause 36 Omitted.</h1> The Income-tax (Eighth Amendment) Rules, 2021, effective from April 1, 2021, amend Rule 6G and Appendix II of the Income-tax Rules, 1962. The amendment allows for the revision of audit reports under Rule 6G if post-report payments necessitate recalculating disallowances under sections 40 or 43B. Changes in Form 3CD include updates to clauses regarding tax options under sections 115BA to 115BAD, property transfer considerations under sections 43CA and 50C, adjustments to asset values, and details on brought forward losses or depreciation. Clause 36 is omitted entirely.
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