Income Tax Audit Report: CBDT informs Schema Change Document for Form 3CA-3CD
Income Tax Audit Report: CBDT informs Schema Change Document for Form 3CA-3CD In respect to the Income Tax Audit Report, the Central Board of Direct Taxes (CBDT) has notified a Schema Change Document for Form 3CA-3CD. A Schema Change Document for Form 3CA-3CD is used to track the changes done in the Form after the first release. Since the first production release of the schema defines...
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Income Tax Audit Report: CBDT informs Schema Change Document for Form 3CA-3CD
In respect to the Income Tax Audit Report, the Central Board of Direct Taxes (CBDT) has notified a Schema Change Document for Form 3CA-3CD. A Schema Change Document for Form 3CA-3CD is used to track the changes done in the Form after the first release.
Since the first production release of the schema defines the list of JSON schema changes which includes the Schema changes of 3 November 2021, the Schema changes of 2 December 2021, and the Schema changes of 6 January 2022.
Form 3CA is for taxpayers carrying on a business or profession who are already required to have their accounts audited under any other law (other than income tax law).
The Form 3CB is for a taxpayer who carries on a business or profession, but not required by other laws to have his accounts audited.
A detailed statement of particulars is a 41-point form 3CD. Various aspects of the business and transactions to be detailed, filling in appropriate spaces.
