Short overview of key amendments in Form No. 3CD for AY 2025-26 The most recent and significant amendments to Form 3CD were notified by the Central Board of Direct Taxes (CBDT) on March 28, 2025, through the Income-tax (Eighth Amendment) Rules, 2025. These changes are applicable for the financial year 2024–25 (Assessment Year 2025–26)…
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