{"id":29972,"date":"2025-09-23T14:47:13","date_gmt":"2025-09-23T09:17:13","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29972"},"modified":"2025-09-23T14:49:29","modified_gmt":"2025-09-23T09:19:29","slug":"top-5-changes-in-tax-audit-form-3cd-for-ay-2025-26","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/top-5-changes-in-tax-audit-form-3cd-for-ay-2025-26\/","title":{"rendered":"Top 5 Changes in Tax Audit Form 3CD for AY 2025-26"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ac57b4c7a0ef\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ac57b4c7a0ef\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-tax-audit-form-3cd-for-ay-2025-26\/#Top_5_Changes_in_Form_3CD_AY_2025-26\" >Top 5 Changes in Form 3CD (AY 2025-26)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-tax-audit-form-3cd-for-ay-2025-26\/#Amendments_to_Form_3_C_D_change_in_Old_vs_New_Provisions_of_Tax_audit_report\" >Amendments to Form 3 C D change in Old vs. New Provisions of Tax audit report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-tax-audit-form-3cd-for-ay-2025-26\/#Comparative_Table_Amendments_to_Form_3_CD_Old_vs_New_Provisions\" >Comparative Table Amendments to Form 3 CD (Old vs. New Provisions)<\/a><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-9140\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/images-6.jpg\" alt=\"www.carajput.com; Tax Audit\" width=\"926\" height=\"568\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Top_5_Changes_in_Form_3CD_AY_2025-26\"><\/span><span style=\"color: #000080;\"><strong>Top 5 Changes in Form 3CD (AY 2025-26)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>Top 5 Changes in Income Tax Audit Form 3CD for AY 2025-26 (FY 2024-25) based on the CBDT notification and expert commentary are mentioned here under:<\/strong><\/span><\/p>\n<ol>\n<li><span style=\"color: #000080;\"><strong>what is change in MSME Payments \u2013 Clauses 22 &amp; 26 :<\/strong><\/span> Clause 22 now requires disclosure of timely vs. delayed MSME payments. Clause 26 requires breakup of disallowed amounts under Section 43B(h) Paid during the year &amp; remaining unpaid at year-end. Its Impact is to Strengthens compliance under MSMED Act, ensures better tracking of delayed payments, but may lead to duplication of reporting with MCA filings.<\/li>\n<li><span style=\"color: #000080;\"><strong>Changes related Buyback of Shares \u2013 New Clause 36B :<\/strong><\/span> New clause introduced to report details of buyback Amount received on buyback &amp; Cost of acquisition of shares. its impact to ensure compliance after buyback is reclassified as dividend (post Finance Act, 2025). Reporting is now at shareholder level, not company level.<\/li>\n<li><span style=\"color: #000080;\">Impact of change on Settlement-related Expenditure \u2013 Clause 21:<\/span> Now requires disclosure of expenses incurred to settle proceedings under laws like SEBI Act, SCRA, Depositories Act, Competition Act, etc. Covers even legal\/professional fees linked to such settlements. Its Impact is to reinforces the principle that costs related to breach of law are not allowable deductions. Adds transparency in dispute\/settlement reporting.<\/li>\n<li><span style=\"color: #000080;\"><strong>Changes in Loans, Deposits &amp; Advances \u2013 Clause 31:<\/strong> <\/span>Coded reporting introduced (Codes A\u2013L). Covers cash receipts\/payments, non-account payee instruments, transfers, conversions, journal entries, etc. it Impact in tax audit is enhances analytics and prevents misuse of journal entries\/book adjustments for fund movement. Greater scrutiny of loan\/deposit transactions.<\/li>\n<li><span style=\"color: #000080;\"><strong>Changes in Presumptive Income \u2013 Clause 12 :<\/strong> <\/span>Clause 12 expanded to include Section 44BBC: Presumptive taxation for non-resident cruise ship operators. Its Impact is to Aligns Form 3CD with Finance Act, 2024 changes, ensures reporting of new presumptive regime.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Amendments_to_Form_3_C_D_change_in_Old_vs_New_Provisions_of_Tax_audit_report\"><\/span><span style=\"color: #000080;\"><strong>Amendments to Form 3 C D change in Old vs. New Provisions of Tax audit report <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Overall Objective in the change in tax audit reporting is Simplification (removal of expired provisions), Better compliance (new presumptive, buy-back, cross-border taxation), Enhanced transparency (settlement expenses, MSME timelines) &amp; Tightened compliance (esp. MSME &amp; settlements), Improved analytics &amp; reporting (dropdowns , structured data), New disclosures for modern transactions (buybacks, journal entries) &amp; Alignment with Finance Act changes (44BBC). Increased reporting burden for taxpayers, but improves transparency and aids data-driven scrutiny by the Income Tax Department.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Comparative_Table_Amendments_to_Form_3_CD_Old_vs_New_Provisions\"><\/span><span style=\"color: #000080;\"><strong>Comparative Table Amendments to Form 3 CD (Old vs. New Provisions)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29975\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-16-at-17.53.35.jpeg\" alt=\"Changes in tax audit \" width=\"1080\" height=\"1002\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-16-at-17.53.35.jpeg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-16-at-17.53.35-300x278.jpeg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-16-at-17.53.35-1024x950.jpeg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-16-at-17.53.35-768x713.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-16-at-17.53.35-800x742.jpeg 800w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<p>It summarizes recent changes to the tax audit report requirements under Form 3CD. Key Amendments to Form 3CD :<\/p>\n<table>\n<thead>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Clause<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Old Provision<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>New Provision<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Impact \/ Rationale<\/strong><\/span><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Clause 12<\/strong><\/td>\n<td>Covered presumptive income under Sections 44AD to 44BBB and Chapter XII-G.<\/td>\n<td>Included Section 44BBC for presumptive taxation of non-resident cruise operators and broadcasters.<\/td>\n<td>Ensures compliance with new presumptive regimes introduced via Finance Act, 2024.<\/td>\n<\/tr>\n<tr>\n<td><strong>Clause 19<\/strong><\/td>\n<td>Required reporting of deductions under Sections 32AC, 32AD, 35AC, 35CCB, 80-IB, 80-IC, 80-ID.<\/td>\n<td>References omitted due to expiration\/sunset clauses.<\/td>\n<td>Reduces redundant reporting, aligns with current tax laws.<\/td>\n<\/tr>\n<tr>\n<td><strong>Clause 21<\/strong><\/td>\n<td>No disclosure for settlement-related expenses.<\/td>\n<td>Disclosure of expenses in regulatory\/contractual settlements required.<\/td>\n<td>Enhances transparency in dispute resolutions.<\/td>\n<\/tr>\n<tr>\n<td><strong>Clause 22<\/strong><\/td>\n<td>Only basic MSME payment info, no timelines.<\/td>\n<td>Mandatory disclosure on: (a) Timely vs delayed MSME payments, (b) Interest disallowance u\/s 23 (MSMED Act).<\/td>\n<td>Strengthens MSME compliance, highlights delays affecting tax deductions.<\/td>\n<\/tr>\n<tr>\n<td><strong>Clauses 28 &amp; 29<\/strong><\/td>\n<td>Reporting under Sections 56(2)(viia) and 56(2)(viib).<\/td>\n<td>Reporting under both removed.<\/td>\n<td>Streamlines reporting, removes outdated requirements.<\/td>\n<\/tr>\n<tr>\n<td><strong>Clause 31<\/strong><\/td>\n<td>Disclosure of loans\/deposits without classification.<\/td>\n<td>Drop-down selection for transaction type (cash, journal, etc.).<\/td>\n<td>Improves analytics &amp; scrutiny of financial transactions.<\/td>\n<\/tr>\n<tr>\n<td><strong>New Clause 36B<\/strong><\/td>\n<td>Not applicable earlier.<\/td>\n<td>New clause for reporting details of buy-back of shares u\/s 115QA.<\/td>\n<td>Ensures compliance with buy-back taxability.<\/td>\n<\/tr>\n<tr>\n<td><strong>Clause 26<\/strong><\/td>\n<td>Basic TDS reporting on payments to non-residents.<\/td>\n<td>Expanded to mandate disclosure where TDS not deducted.<\/td>\n<td>Addresses loopholes in cross-border taxation; strengthens Section 195 compliance.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Top 5 Changes in Form 3CD (AY 2025-26) Top 5 Changes in Income Tax Audit Form 3CD for AY 2025-26 (FY 2024-25) based on the CBDT notification and expert commentary are mentioned here under: what is change in MSME Payments \u2013 Clauses 22 &amp; 26 : Clause 22 now requires disclosure of timely vs. delayed &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-29972","post","type-post","status-publish","format-standard","hentry","category-income-tax"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Form 3CD. 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