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Tax Audit under section 44AB is a very important procedure fixed under Income Tax Act. The return filing date for all those assessee who are supposed to get account audited is 30th September. So , July onwards , there is rush among chartered accountants to complete the tax audit reports and then efile the tax audit forms . As is the practice, suddenly CBDT changed-- The New format is applicable from 25.07.2014.The Notification 33 dated 25.07.2014 is given as under for your ready reference. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) New Delhi, the 25th July, 2014 NOTIFICATION INCOME-TAX S.O. 1902 (E) 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 3CA Form 3CB Form 3CD
