Tax Audit Form 3CD amended by CBDT for ICDS
[Notification No. 88 /2016, F.No.133/23/2015-TPL]
New Delhi, the 29th September, 2016
INCOME-TAX S.O. 3080(E).— In exercise of the powers conferred by section 44AB, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rule may be called the Income-tax ( 23rd Amendment) Rules, 2016.
(2) They shall come into force with effect from 1st April, 2017.
2. In the Income-tax Rules, 1962, in Appendix II , in Form No. 3CD, in Part-B, in clause 13, for sub-clause (d), the following shall be substituted ,namely, —