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