The Central Board of Direct Taxes (CBDT) on March 05, 2024, notified the Income-tax (Fourth Amendment) Rules, 2024 further to amend the Income-tax Rules, 1962.
The following has been stated: -
•In Appendix II,
a)In Form No. 3CD, (i) in PART A, in clause 8a, for the figures and letters “115BAD”, the figures and letters “115BAD/115BAE” shall be substituted.
b)In PART B,
o In clause 12, for the figures and letters “44AD”, the figures and letters “44AD, 44ADA” shall be substituted.
o In clause 18, for sub-clause (ca), the following sub-clauses shall be substituted, namely: (ca) Adjustment made to the written down value.
o In clause 26, for the brackets, letters, and word “(f) or (g)”, the brackets, letters, and word “(f), (g) or (h)” shall be substituted.
They shall come into force on March 05, 2024.
The detailed notification is given in the document attached below.
[Notification No. G.S.R. 155(E)]
