CBDT, vide dated 28.3.2025, has made of Form 3CD of Tax Audit w.e.f. 1.4.2025 prescribed u/s 44AB of the Income Tax Act, 1961.The amendments has been made in the following clauses:

• Clause 12
• Clause 19
• Clause 21
• Clause 22
• Clause 26
• Clause 28
• Clause 31
• Clause 36A

Kindly note the amendments and take care in Tax audited to be carried out w.e.f 01.04.2025.

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