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of <h1>CBDT Updates Income-tax Rules: New Forms for Audit and Inventory Valuation u/s 142(2A) Introduced.</h1> The Central Board of Direct Taxes (CBDT) has amended the Income-tax Rules, 1962, introducing new forms and guidelines for audit reports and inventory valuations under Section 142(2A) of the Income-tax Act, 1961. The amendments include the introduction of Form No. 6B for audit reports and Form No. 6D for inventory valuation reports. The guidelines specify the expenses related to these audits, including the remuneration for accountants and cost accountants, which range from INR 3,750 to INR 7,500 per hour. These rules apply from the date of publication in the Official Gazette.
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