INCOME-TAX (SEVENTH AMENDMENT) RULES, 2014

NOTIFICATION No. SO 1902(E) [NO.33/2014 (F.NO.133/1/2014-TPL)], DATED 25-7-2014

In exercise of the powers conferred by section 295 read with section 44AB 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 rules may be called the Income-tax (7th Amendment) Rules, 2014.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix-II, for Form No. 3CA, Form No. 3CB and Form No. 3CD, the following forms shall be substituted, namely:—

FORM NO. 3CA [See rule 6G(1)(a)] Audit report under section 44AB of the Income – tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law

 

FORM NO. 3CB [See rule 6G(1)(b)] Audit report under section 44AB of the Income – tax Act 1961, in the case of a person referred to in clause (b) of sub – rule (1) of rule 6G

 

FORM NO. 3CD [See rule 6 G(2)] Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961