| |
Mistake Observe in New 3CD and 3CB reports:-
. CLAUSE NO.9 a –If you select NO then you will not be able to answer 9b and 9c . The clause 9a required whether any books of accounts prescribed under section 44AA of the Income tax Act, 1961 and if you select YES then you have to fill the name of such Books of accounts. But see as per rule 6F read with section 44AA CBDT has prescribed the Books of accounts only for certain professions (legal, medical, engineering professions architectural , accountancy, technical consultancy, interior decoration, authorized representatives, film artists, company secretary and information technology professionals) and no Books of accounts have been prescribed for other professionals and for whole of the Business sector.
In case of professions , in whose case no books of accounts has been prescribed and whole the Business sector you have to fill 9b and 9c also (Books of accounts maintained by the assessee and Books of accounts Examined)
If you are agree with my opinion , please wait for correction in the utility before uploading the Form 3CB/3CD. |
|
