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 Element	JSON element name	Change	Change Description
1	F3cdFirmAopDtlNatOfBusiness	Sector	Modified	Enum 20, 05, 22, 16 added
2	F3cdFirmAopDtlChangeInNature	Sector	Modified	Enum 20, 05, 22, 16 added
3	AddressDetail	LocalityOrArea	Modified	Made non- mandatory
4	AddressDetail	PostOffice	Modified	Made non- mandatory
5	OtherInformation1	LocalityOrArea	Modified	Made non- mandatory
6	OtherInformation1	PostOffice	Modified	Made non- mandatory
7	AddressDetails	LocalityOrArea	Modified	Made non- mandatory
8	AddressDetails	PostOffice	Modified	Made non- mandatory
9	Form3cdProfGainsTaxSec41	Computation	Modified	Made non- mandatory

Schema changes as on 2 December, 2021

Sl.No.	JSON Root Element	JSON element name	Change	Change Description
10	F3CB	Form3cdEmpPfSuper annInfo	Added	Tag added to facilitate CSV functionality in clause 20(b)
11	F3CB	Form3cdAmtInadm40 AInfo	Added	Tag added to facilitate CSV functionality in clause 21(b)(i)(A)
12	F3CB	Form3cdAmtInadm40 A1Info	Added	Tag added to facilitate CSV functionality in clause 21(b)(i)(B)
13	F3CB	Form3cdAmtInadm40 A2Info	Added	Tag added to facilitate CSV functionality in clause 21(b)(ii)(A)
14	F3CB	Form3cdAmtInadm40 A3Info	Added	Tag added to facilitate CSV functionality in clause 21(b)(ii)(B)
15	F3CB	Form3cdAmtInadm40 A4Info	Added	Tag added to facilitate CSV functionality in clause 21(b)(iii)(A)

Sl.No.	JSON Root Element	JSON element name	Change	Change Description
16	F3CB	Form3cdAmtInadm40 A5Info	Added	Tag added to facilitate CSV functionality in clause 21(b)(iii)(B)
17	F3CB	Form3cdAmtInadm40 A6Info	Added	Tag added to facilitate CSV functionality in clause 21(b)(vii)
18	F3CB	Form3cdUnpaidStryS ec43bInfo	Added	Tag added to facilitate CSV functionality in clause 26(i)(A)(a)
19	F3CB	Form3cdUnpaidStryS ec43b1Info	Added	Tag added to facilitate CSV functionality in clause 26(i)(A)(b)
20	F3CB	Form3cdUnpaidStryS ec43b2Info	Added	Tag added to facilitate CSV functionality in clause 26(i)(B)(a)
21	F3CB	Form3cdUnpaidStryS ec43b3Info	Added	Tag added to facilitate CSV functionality in clause 26(i)(B)(b)
22	F3CB	Form3cdChapXVIIInf o	Added	Tag added to facilitate CSV functionality in clause 34(a)
23	F3CB	Form3cdTaxDedColle ctInfo	Added	Tag added to facilitate CSV functionality in clause 34(b)
24	F3CB	Form3cdSec2011A20 6C7Info	Added	Tag added to facilitate CSV functionality in clause 34(c)
25	AddressDetail2	LocalityOrArea	Removed	Tag has been removed
26	AddressDetail2	LocalityOrAreaName	Removed	Tag has been removed
27	AddressDetail2	PostOffice	Removed	Tag has been removed
28	AddressDetail2	PostOfficeName	Removed	Tag has been removed
29	Form3cdChangeInP artners	OldProfShareRatio	Modified	Made non-mandatory
30	Form3cdChangeInP artners	NewProfShareRatio	Modified	Made non-mandatory
31	F3cdFirmAopDtlN atOfBusiness	FirmAopDesc	Modified	Added 18018, 18019, 18020
32	F3cdFirmAopDtlC hangeInNature	FirmAopDesc	Modified	Added 18018, 18019, 18020
33	Form3cdDeprAll w	AdditionsInfo	Added	Tag added to facilitate CSV functionality in clause 18
34	Form3cdDeprAll w	DeductionsInfo	Added	Tag added to facilitate CSV functionality in clause 18
35	Form3cdDeprAll w	PurchaseOrSaleDate_ Add	Removed	Tag has been removed
36	Form3cdDeprAll w	DatePutToUse	Removed	Tag has been removed
37	Form3cdDeprAll w	PurchaseOrSaleDate_ Ded	Removed	Tag has been removed
38	Form3cdTradeRa wProdDet	Form3cdTradeRawPro dDetPK	Modified	Made non-mandatory
39	AddressDetails	LocalityOrArea	Removed	Tag has been removed under “Form3cdAmtInadm40AType”

Sl.No.	JSON Root Element	JSON element name	Change	Change Description
40	AddressDetails	LocalityOrAreaName	Removed	Tag has been removed under “Form3cdAmtInadm40AType”
41	AddressDetails	PostOffice	Removed	Tag has been removed under “Form3cdAmtInadm40AType”
42	AddressDetails	PostOfficeName	Removed	Tag has been removed under “Form3cdAmtInadm40AType”
43	CsvDtls	–	Added	Tag added to facilitate CSV functionality in case of more than 500 entries

Schema changes as on 6 January, 2022

Sl.No.	JSON Root Element	JSON element name	Change	Change Description
44	Form_Details	SchemaVer	Modified	Schema version has been updated
45	Form3cdChapXVI I	Sec	Modified	194Q has been added
46	PartA	AssessmentYear	Modified	2013-14 has been added

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