Income-tax (Twenty Second Amendment) Rules, 2023

The Central Board of Direct Taxes vide notification dated 27th September, 2023 has issued the Income-tax (Twenty Second Amendment) Rules, 2023. As per the amendment the the report of audit of the accounts of an assessee which is required to be furnished under section 142 shall be in Form No. 6B.

The report of inventory valuation of an assessee which is required to be furnished under section 142 shall be in Form No. 6D. The amendment has also provided the new form 6D.

RECENT UPDATES