Disclosure of inadmissible interest now required in audit returns for interest inadmissible under MSMED Act. The Income tax (Tenth Amendment) Rules, 2009 insert item 17A into Form 3CD, obliging auditors to disclose the amount of interest inadmissible under the Micro, Small and Medium Enterprises Development Act, 2006, thereby creating an explicit audit reporting requirement within the Income tax Rules to capture interest excluded from allowable deductions pursuant to the MSMED interest disallowance.