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January 7, 2022

46 Change in Tax Audit Form 3CB-3CD by CBDT on 6 Jan 2022

by CA Shivam Jaiswal in Income Tax

46 Change in Tax Audit Form 3CB-3CD by CBDT on 6 Jan 2022

The due date to file Tax Audit report is 15 January 2022, till then the Audit Forms are not available error free and there are many changes in utilities, the latest 46 changes where made by income tax department o 6 Jan 2022. Beacause of constant changes the CA communities have raised concerns to complete audits on time given and ICAI may represent to Finance Ministry for due date extension.

Following are the release from Income Tax Department

1. Purpose

The purpose of this document is to track the changes done in Form 3CB-3CD Schema post first release.

2. Release changes

Below section describes the list of JSON schema changes since the first production release of the schema.

Schema changes as on 3 November, 2021

Sl.No.JSON Root ElementJSON element nameChangeChange Description
1F3cdFirmAopDtlNatOfBusinessSectorModifiedEnum 20, 05, 22, 16 added
2F3cdFirmAopDtlChangeInNatureSectorModifiedEnum 20, 05, 22, 16 added
3AddressDetailLocalityOrAreaModifiedMade non- mandatory
4AddressDetailPostOfficeModifiedMade non- mandatory
5OtherInformation1LocalityOrAreaModifiedMade non- mandatory
6OtherInformation1PostOfficeModifiedMade non- mandatory
7AddressDetailsLocalityOrAreaModifiedMade non- mandatory
8AddressDetailsPostOfficeModifiedMade non- mandatory
9Form3cdProfGainsTaxSec41ComputationModifiedMade non- mandatory

Schema changes as on 2 December, 2021

Sl.No.JSON Root ElementJSON element nameChangeChange Description
10F3CBForm3cdEmpPfSuper annInfoAddedTag added to facilitate CSV functionality in clause 20(b)
11F3CBForm3cdAmtInadm40 AInfoAddedTag added to facilitate CSV functionality in clause 21(b)(i)(A)
12F3CBForm3cdAmtInadm40 A1InfoAddedTag added to facilitate CSV functionality in clause 21(b)(i)(B)
13F3CBForm3cdAmtInadm40 A2InfoAddedTag added to facilitate CSV functionality in clause 21(b)(ii)(A)
14F3CBForm3cdAmtInadm40 A3InfoAddedTag added to facilitate CSV functionality in clause 21(b)(ii)(B)
15F3CBForm3cdAmtInadm40 A4InfoAddedTag added to facilitate CSV functionality in clause 21(b)(iii)(A)
Sl.No.JSON Root ElementJSON element nameChangeChange Description
16F3CBForm3cdAmtInadm40 A5InfoAddedTag added to facilitate CSV functionality in clause 21(b)(iii)(B)
17F3CBForm3cdAmtInadm40 A6InfoAddedTag added to facilitate CSV functionality in clause 21(b)(vii)
18F3CBForm3cdUnpaidStryS ec43bInfoAddedTag added to facilitate CSV functionality in clause 26(i)(A)(a)
19F3CBForm3cdUnpaidStryS ec43b1InfoAddedTag added to facilitate CSV functionality in clause 26(i)(A)(b)
20F3CBForm3cdUnpaidStryS ec43b2InfoAddedTag added to facilitate CSV functionality in clause 26(i)(B)(a)
21F3CBForm3cdUnpaidStryS ec43b3InfoAddedTag added to facilitate CSV functionality in clause 26(i)(B)(b)
22F3CBForm3cdChapXVIIInf oAddedTag added to facilitate CSV functionality in clause 34(a)
23F3CBForm3cdTaxDedColle ctInfoAddedTag added to facilitate CSV functionality in clause 34(b)
24F3CBForm3cdSec2011A20 6C7InfoAddedTag added to facilitate CSV functionality in clause 34(c)
25AddressDetail2LocalityOrAreaRemovedTag has been removed
26AddressDetail2LocalityOrAreaNameRemovedTag has been removed
27AddressDetail2PostOfficeRemovedTag has been removed
28AddressDetail2PostOfficeNameRemovedTag has been removed
29Form3cdChangeInP artnersOldProfShareRatioModifiedMade non-mandatory
30Form3cdChangeInP artnersNewProfShareRatioModifiedMade non-mandatory
31F3cdFirmAopDtlN atOfBusinessFirmAopDescModifiedAdded 18018, 18019, 18020
32F3cdFirmAopDtlC hangeInNatureFirmAopDescModifiedAdded 18018, 18019, 18020
33Form3cdDeprAll wAdditionsInfoAddedTag added to facilitate CSV functionality in clause 18
34Form3cdDeprAll wDeductionsInfoAddedTag added to facilitate CSV functionality in clause 18
35Form3cdDeprAll wPurchaseOrSaleDate_ AddRemovedTag has been removed
36Form3cdDeprAll wDatePutToUseRemovedTag has been removed
37Form3cdDeprAll wPurchaseOrSaleDate_ DedRemovedTag has been removed
38Form3cdTradeRa wProdDetForm3cdTradeRawPro dDetPKModifiedMade non-mandatory
39AddressDetailsLocalityOrAreaRemovedTag has been removed under “Form3cdAmtInadm40AType”
Sl.No.JSON Root ElementJSON element nameChangeChange Description
40AddressDetailsLocalityOrAreaNameRemovedTag has been removed under “Form3cdAmtInadm40AType”
41AddressDetailsPostOfficeRemovedTag has been removed under “Form3cdAmtInadm40AType”
42AddressDetailsPostOfficeNameRemovedTag has been removed under “Form3cdAmtInadm40AType”
43CsvDtlsAddedTag added to facilitate CSV functionality in case of more than 500 entries

Schema changes as on 6 January, 2022

Sl.No.JSON Root ElementJSON element nameChangeChange Description
44Form_DetailsSchemaVerModifiedSchema version has been updated
45Form3cdChapXVI ISecModified194Q has been added
46PartAAssessmentYearModified2013-14 has been added

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