https://www.taxtmi.com/article/detailed?id=8087 The amendment to Form 3CD made effective from 20 August 2018 alters tax auditor reporting requirements, but its application is tied to the date the auditor renders or files the report rather than to the assessment year under audit, creating inconsistencies. The author urges adopting assessment-year specific Form 3CD versions like year-specific ITRs, earlier notification of amendments, and consideration of an extension of the tax audit filing due date when changes are notified close to deadlines. en-us Fri, 27 Jul 2018 05:14:15 +0530 Fri, 27 Jul 2018 05:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8087 The amendment to Form 3CD made effective from 20 August 2018 alters tax auditor reporting requirements, but its application is tied to the date the auditor renders or files the report rather than to the assessment year under audit, creating inconsistencies. The author urges adopting assessment-year specific Form 3CD versions like year-specific ITRs, earlier notification of amendments, and consideration of an extension of the tax audit filing due date when changes are notified close to deadlines. Articles Income Tax Fri, 27 Jul 2018 05:14:15 +0530 https://www.taxtmi.com/article/detailed?id=8087