https://www.taxtmi.com/notifications?id=14703 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. en-us Mon, 13 Apr 2009 00:00:00 +0530 Fri, 17 Apr 2009 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=14703 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. Notifications Income Tax Mon, 13 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/notifications?id=14703