Tax Audit Reporting Changes in Form 3CD for FY 2025-26
Tax Audit Reporting Changes in Form 3CD for FY 2025-26 (AY 2026-27): What Auditors Need to Know The Income Tax Department has introduced significant amendments to Form 3CD applicable for FY 2025-26 (AY 2026-27). These changes impact reporting requirements, audit procedures, documentation, and client data collection processes. Tax auditors must update their audit programs and …