{"id":33037,"date":"2026-09-03T22:36:29","date_gmt":"2026-09-03T17:06:29","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=33037"},"modified":"2026-09-03T23:53:41","modified_gmt":"2026-09-03T18:23:41","slug":"tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/","title":{"rendered":"Tax Audit Reporting Changes in Form 3CD for FY 2025-26"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a99c70b51a8a\" 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-6a99c70b51a8a\"  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\/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\" title=\"Tax Audit Reporting Changes in Form 3CD for FY 2025-26 (AY 2026-27): What Auditors Need to Know\">Tax Audit Reporting Changes in Form 3CD for FY 2025-26 (AY 2026-27): What Auditors Need to Know<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Key_Changes_in_Tax_Audit_Reporting_Form_3CD\" title=\"Key Changes in\u00a0Tax Audit Reporting\u00a0Form 3CD\">Key Changes in\u00a0Tax Audit Reporting\u00a0Form 3CD<\/a><\/li><\/ul><\/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\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Major_Audit_Implications\" title=\"Major Audit Implications\">Major Audit Implications<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Clause_12_%E2%80%93_Cruise_Ship_Presumptive_Taxation\" title=\"Clause 12 &#8211; Cruise Ship Presumptive Taxation\">Clause 12 &#8211; Cruise Ship Presumptive Taxation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Clause_19_%E2%80%93_Revised_Deduction_Reporting\" title=\"Clause 19 &#8211; Revised Deduction Reporting\">Clause 19 &#8211; Revised Deduction Reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Clause_21_%E2%80%93_Settlement_and_Proceedings_Expenditure\" title=\"Clause 21 &#8211; Settlement and Proceedings Expenditure\">Clause 21 &#8211; Settlement and Proceedings Expenditure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Clause_22_%E2%80%93_MSME_Compliance_and_Section_43Bh\" title=\"Clause 22 &#8211; MSME Compliance and Section 43B(h)\">Clause 22 &#8211; MSME Compliance and Section 43B(h)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Clause_26_%E2%80%93_Enhanced_Section_43B_Reporting\" title=\"Clause 26 &#8211; Enhanced Section 43B Reporting\">Clause 26 &#8211; Enhanced Section 43B Reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Clause_28_%E2%80%93_Omitted\" title=\"Clause 28 &#8211; Omitted\">Clause 28 &#8211; Omitted<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Clause_29_%E2%80%93_Angel_Tax_Reporting_Removed\" title=\"Clause 29 &#8211; Angel Tax Reporting Removed\">Clause 29 &#8211; Angel Tax Reporting Removed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Clause_31_%E2%80%93_Loans_Deposits_and_Repayments\" title=\"Clause 31 &#8211; Loans, Deposits, and Repayments\">Clause 31 &#8211; Loans, Deposits, and Repayments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Clause_36_%E2%80%93_New_Buy-Back_Reporting_Requirement\" title=\"Clause 36 &#8211; New Buy-Back Reporting Requirement\">Clause 36 &#8211; New Buy-Back Reporting Requirement<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Tax_Audit_Reporting_Changes_in_Form_3CD%E2%80%94before_1-4-2025_change_wef_1-4-2025\" title=\"Tax Audit Reporting Changes in Form 3CD\u2014before 1-4-2025 &amp; change w.e.f. 1-4-2025\">Tax Audit Reporting Changes in Form 3CD\u2014before 1-4-2025 &amp; change w.e.f. 1-4-2025<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#28\" title=\"28\">28<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Reporting_relating_to_section_562vii\" title=\"Reporting relating to section 56(2)(vii).\">Reporting relating to section 56(2)(vii).<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#EFFECT_OF_CHANGE%E2%80%94WHAT_ACTUALLY_CHANGES_IN_YOUR_AUDIT\" title=\"EFFECT OF CHANGE\u2014WHAT ACTUALLY CHANGES IN YOUR AUDIT\">EFFECT OF CHANGE\u2014WHAT ACTUALLY CHANGES IN YOUR AUDIT<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Revised_43B_information\" title=\"Revised 43B information\">Revised 43B information<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#TAX_AUDIT_%E2%80%93_CONSOLIDATED_CLIENT_DECLARATIONS_CERTIFICATIONS\" title=\"TAX AUDIT \u2013 CONSOLIDATED CLIENT DECLARATIONS &amp; CERTIFICATIONS\">TAX AUDIT \u2013 CONSOLIDATED CLIENT DECLARATIONS &amp; CERTIFICATIONS<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#DECLARATION_CERTIFICATION\" title=\"DECLARATION \/ CERTIFICATION\">DECLARATION \/ CERTIFICATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Practical_Action_Plan_for_Tax_Auditors\" title=\"Practical Action Plan for Tax Auditors\">Practical Action Plan for Tax Auditors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/carajput.com\/blog\/tax-audit-reporting-changes-in-form-3cd-for-fy-2025-26\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33041\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/tax-auditor.png\" alt=\"Tax Audit Reporting\" width=\"1024\" height=\"1536\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/tax-auditor.png 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/tax-auditor-200x300.png 200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/tax-auditor-683x1024.png 683w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/tax-auditor-768x1152.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/tax-auditor-800x1200.png 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<div>\n<div class=\"___be36l80 fbotcpb fy77jfu f6dzj5z\">\n<div class=\"fai-CopilotMessage r1f6yzd6 ___1fjo9g7 f1g2tzg5 fgct6un fy77jfu f2c7lf3\" tabindex=\"0\" role=\"article\" aria-labelledby=\"copilot-message-_r_h7_-title copilot-message-_r_h7_\" aria-setsize=\"4\" aria-posinset=\"4\" data-tabster=\"{&quot;groupper&quot;:{&quot;tabbability&quot;:2},&quot;focusable&quot;:{}}\">\n<div id=\"copilot-message-_r_h7_\" class=\"fai-CopilotMessage__content r1izxv8h ___7qar2c0 fcthzvy\" dir=\"auto\">\n<div dir=\"auto\">\n<div class=\"___1vve6yh f22iagw f1vx9l62 f122n59 f3bhgqh f1mnxvew fly5x3f\">\n<div class=\"___j4vmuw0 f22iagw f1vx9l62 f1869bpl fly5x3f fbc6vix\">\n<div tabindex=\"-1\" data-testid=\"loading-message\">\n<div id=\"response-id_r_h5_\" class=\"___1yop6mf f336tjw f9ijwd5 fz7g6wx fod5ikn f1s184ao\" data-testid=\"lastChatMessage\">\n<div class=\"___1peis63 f22iagw f1063pyq f6jr5hl f1c88k3p\">\n<div class=\"___4htdyp0 fz7g6wx fy77jfu\">\n<div class=\"___1j4t0a1 f1lmfglv f1abmfm4\" dir=\"auto\" aria-hidden=\"false\" data-testid=\"markdown-reply\" data-message-id=\"791896c1-ddc1-43a6-ac6e-7153775f083b\" data-message-type=\"Chat\">\n<div class=\"___1ddt6wa f22iagw f1vx9l62 fkmyikg fk15e71 f1k953kz f137keqj f1rncccw f1stllg3 f1w4kmmc f1tric3v f10dk5ic fx8cdsv f16nlwsl f1eookvz fhjrts3 fqugt2f f18d18k8 f1v1vhmp f1hdmul3 f198vjnp f2dshw1 fjpjndq fnmj2pj ffrrb40 f1mon110 fhajzam fimndk6 fxv4dng fb1rn9k f59wlhv f1xmfh30 f18yf5o5 fmr6chf fw8qy2q ff161sd f1qr7t77 f1yyogn1 foogchg fp5872b f1tpb8gf f1hdgrc8 f1vatr43 frkxccd f9pdzkb f158oiaz ft5kggy f5l4ui7 f13j03li f18xdoka f8off4e f1go6zfc f128n2ra f1jpxw2j f1lwd9n0 fy0b8hm f1g2633v fx4kvgi fkvolse f1gxrt3a f1os76ua f1js9cnw f1g87ej0 freluf8 f1yggaq6 f2i3chp f1151osp florpoh f35kzfz ftp9m57 f1e288vi fz62hnz fixvuys f1nmofwh fc1c6mv f18a2er7 fhvkrdl fhxnn68 f1oce4bo fvhlfan f7tc0t0 f1ngf1n2 ffrzq6x f1yjiq2m f1aqdgql f1huvaf f10ij78l f1k94sa4 fkmfumq f1jvzkyl f1eu24ob f1xbfc1f fmf0lwf f107dsy8 f3w566c f4648sl f13zpkng f7unjfp f8p1rz fzu6h1w f1i1bi6h f1smo7hi f1sk1xod f1kgogdq f1gjktkp ft608jz f1o9wiiv fg3xr24 fhd155k f1b8gl2e fg4b9ou flb4lo fdicbfk fgwcyh1 f1jbds0d f1fb9uea f1stuka4 fcrtu6g fwqh0xn f11w66yg f6e0e65 f1vvgu0 f1607507 fgct6un f1ec1nbe fg3fpv7 f1m9bycv f1ntoah8 f1b694rt faql4r2 fpjuhzh fmavl6h f1d9bsk fmzhlt0 f145l92p fwkyaqm f129obh1 f19la9g f127w39w fr0ux9m fxhidck f1cu4h9j f1wnbo7v f1eueg4z fy9c24f f1h2o91j f1iw08fq f19n0e5 f196z6ca fsbhmxc f1mth4z6\">\n<h2><span class=\"ez-toc-section\" id=\"Tax_Audit_Reporting_Changes_in_Form_3CD_for_FY_2025-26_AY_2026-27_What_Auditors_Need_to_Know\"><\/span><span style=\"color: #000080;\">Tax Audit Reporting Changes in Form 3CD for FY 2025-26 (AY 2026-27): What Auditors Need to Know<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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 checklists to ensure compliance with the revised reporting framework.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Key_Changes_in_Tax_Audit_Reporting_Form_3CD\"><\/span><span style=\"color: #000080;\">Key Changes in\u00a0<\/span><span style=\"color: #000080;\">Tax Audit Reporting\u00a0<\/span><span style=\"color: #000080;\">Form 3CD<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Clause-12 \u2013 Modified to include reporting under the newly introduced cruise-ship presumptive taxation scheme.<\/li>\n<li>Clause 19 \u2013 Reporting requirements for specified deductions have been revised and aligned with the amended list of eligible provisions.<\/li>\n<li>Clause 21 \u2013 Enhanced reporting of expenses related to settlements, compounding, and proceedings under specified laws.<\/li>\n<li>Clause-22 \u2013 Strengthened MSME reporting requirements. Vendor-wise MSME status and payment timelines have become crucial, especially in light of Section 43B(h).<\/li>\n<li>Clause 26 \u2013 Revised reporting u\/s 43B, requiring detailed reconciliation of liabilities with actual payments.<\/li>\n<li>Clause 28 \u2013 Reporting u\/s 56(2)(vii) has been removed from Form 3CD.<\/li>\n<li>Clause 29 \u2013 Reporting relating to Angel Tax [Section 56(2)(viib)] has been omitted.<\/li>\n<li>Clause 31 \u2013 Reporting relating to loans, deposits, specified receipts, and repayments has been amended, increasing focus on transaction-level verification.<\/li>\n<li>Clause-36 \u2013 A new reporting requirement has been introduced for buy-back transactions u\/s 2(22)(f).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Major_Audit_Implications\"><\/span><span style=\"color: #000080;\">Major Audit Implications<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Clause_12_%E2%80%93_Cruise_Ship_Presumptive_Taxation\"><\/span><span style=\"color: #000080;\">Clause 12 &#8211; Cruise Ship Presumptive Taxation<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tax auditors must now verify whether the assessee is engaged in eligible cruise-ship operations and assess the applicability of the presumptive taxation provisions.<\/li>\n<li>tax auditor required Key documents required for that business agreement, like revenue records, tax computation, and ITR.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Clause_19_%E2%80%93_Revised_Deduction_Reporting\"><\/span><span style=\"color: #000080;\">Clause 19 &#8211; Revised Deduction Reporting<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The list of deductible sections has been updated. Auditors should discontinue reliance on previous-year checklists and adopt the revised Form 3CD disclosure requirements.<\/li>\n<li>Tax audits require action like reviewing amended deduction provisions, Update deduction schedules, and validating eligibility under current provisions<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Clause_21_%E2%80%93_Settlement_and_Proceedings_Expenditure\"><\/span><span style=\"color: #000080;\">Clause 21 &#8211; Settlement and Proceedings Expenditure<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Expenses incurred for settlements, compounding, penalties, or legal proceedings now require greater scrutiny to determine their deductibility and reporting treatment.<\/li>\n<li>tax auditor required Key documents like settlement orders, legal agreements, payment proofs, and legal expense ledgers<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Clause_22_%E2%80%93_MSME_Compliance_and_Section_43Bh\"><\/span><span style=\"color: #000080;\">Clause 22 &#8211; MSME Compliance and Section 43B(h)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>This is one of the most significant amendments for FY 2025-26.\u00a0Tax auditors must obtain MSME declarations and Udyam registrations and identify micro and small enterprises separately.<\/li>\n<li>The tax auditor must verify invoice dates, due dates, and actual payment dates and compute potential disallowances u\/s 43B(h). Tax auditors require documents\u00a0like\u00a0Udyam Certificates,\u00a0Vendor Master Data,\u00a0Ageing Reports,\u00a0Bank Statements, and MSME Working Papers<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Clause_26_%E2%80%93_Enhanced_Section_43B_Reporting\"><\/span><span style=\"color: #000080;\">Clause 26 &#8211; Enhanced Section 43B Reporting<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The revised clause requires detailed reconciliation between outstanding liabilities, payment records, and income tax computation. Tax auditors should prepare liability-wise Section 43B schedules and cross-check them with MSME disallowance workings under Clause 22.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Clause_28_%E2%80%93_Omitted\"><\/span><span style=\"color: #000080;\">Clause 28 &#8211; Omitted<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Reporting under Section 56(2)(vii) is no longer required. The actual practical impact of this change is to remove old working papers and update internal audit checklists.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Clause_29_%E2%80%93_Angel_Tax_Reporting_Removed\"><\/span><span style=\"color: #000080;\">Clause 29 &#8211; Angel Tax Reporting Removed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Reporting relating to Section 56(2)(viib) (Angel Tax) has been omitted from Form 3CD.<\/li>\n<li>Practical Impact is eliminate previous Clause 29 audit procedures and revise client questionnaires accordingly.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Clause_31_%E2%80%93_Loans_Deposits_and_Repayments\"><\/span><span style=\"color: #000080;\">Clause 31 &#8211; Loans, Deposits, and Repayments<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The revised clause demands extensive verification of cash transactions, banking transactions, Journal entries and Loan and deposit registers. Special attention should be paid to compliance with Sections 269SS and 269T.<\/li>\n<li>The tax auditor must retain evidence like loan agreements, bank statements, cash books, journal vouchers, and loan registers.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Clause_36_%E2%80%93_New_Buy-Back_Reporting_Requirement\"><\/span><span style=\"color: #000080;\">Clause 36 &#8211; New Buy-Back Reporting Requirement<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>A completely new reporting clause has been introduced for amounts received on buy-back of shares under Section 2(22)(f).<\/li>\n<li>Tax auditors should identify buy-back transactions, verify consideration received, examine acquisition cost, and reconcile records with demat accounts, broker statements, bank records, and books of account.<\/li>\n<li>Auditors require documents like buy-back offer documents, Demat statements, broker statements, bank records, and investment ledgers<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tax_Audit_Reporting_Changes_in_Form_3CD%E2%80%94before_1-4-2025_change_wef_1-4-2025\"><\/span><span style=\"color: #000080;\">Tax Audit Reporting Changes in Form 3CD\u2014before 1-4-2025 &amp; change w<strong>.e.f. 1-4-2025<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<td width=\"58\"><span style=\"color: #000080;\"><strong>CLAUSE<\/strong><\/span><\/td>\n<td width=\"114\"><span style=\"color: #000080;\"><strong>BEFORE 1-4-2025<\/strong><\/span><\/td>\n<td width=\"113\"><span style=\"color: #000080;\"><strong>CHANGE W.E.F. 1-4-2025<\/strong><\/span><\/td>\n<td width=\"149\"><span style=\"color: #000080;\"><strong>EFFECT OF CHANGE<\/strong><\/span><\/td>\n<td width=\"168\"><span style=\"color: #000080;\"><strong>WHAT AUDITOR MUST DO<\/strong><\/span><\/td>\n<td width=\"109\"><span style=\"color: #000080;\"><strong>DOCUMENTS \/ EVIDENCE<\/strong><\/span><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"58\"><strong>12<\/strong><\/td>\n<td width=\"114\">Existing reporting of income covered by specified presumptive taxation provisions.<\/td>\n<td width=\"113\">Clause 12 modified to accommodate the cruise-ship presumptive taxation regime.<\/td>\n<td width=\"149\">New applicability check for qualifying cruise-ship business. Existing Clause 12 working may need modification where such business exists.<\/td>\n<td width=\"168\">Identify the nature of the business.<\/p>\n<p>Check whether cruise-ship provision applies.<\/p>\n<p>Verify presumptive income.<\/p>\n<p>Reconcile with ITR.<\/td>\n<td width=\"109\">Business profile, agreements, revenue ledger, computation, ITR<\/td>\n<\/tr>\n<tr>\n<td width=\"58\"><strong>19<\/strong><\/td>\n<td width=\"114\">Clause 19 contained reporting of deductions under specified sections, based on the earlier list of provisions.<\/td>\n<td width=\"113\">Specified provisions in the earlier list have been removed\/modified.<\/td>\n<td width=\"149\">Old Clause 19 checklist becomes obsolete in part. Auditor must use the amended list and avoid reporting provisions no longer appearing.<\/td>\n<td width=\"168\">\u00a0Obtain current Form 3CD.<\/p>\n<p>Compare old\/new section list.<\/p>\n<p>Test only currently reportable provisions.<\/td>\n<td width=\"109\">Current Form 3CD, tax computation, deduction schedules<\/td>\n<\/tr>\n<tr>\n<td width=\"58\"><strong>21<\/strong><\/td>\n<td width=\"114\">Existing reporting of specified inadmissible expenditure, including expenditure prohibited by law and other specified categories.<\/td>\n<td width=\"113\">Clause 21 modified to capture expenditure relating to settlement\/proceedings under specified laws.<\/td>\n<td width=\"149\">Broader legal-expense scrutiny is required. A settlement\/compounding payment can require specific tax treatment\/reporting.<\/td>\n<td width=\"168\">\u00a0Scan legal expenses.<\/p>\n<p>Identify settlements \/ compounding.<\/p>\n<p>Examine order &#8211; agreement.<\/p>\n<p>Determine deductibility and reporting.<\/td>\n<td width=\"109\">Legal ledger, settlement order, correspondence, payment proof<\/td>\n<\/tr>\n<tr>\n<td width=\"58\"><strong>22<\/strong><\/td>\n<td width=\"114\">Reporting concerning amounts payable to Micro\/Small Enterprises under the MSMED framework.<\/td>\n<td width=\"113\">Clause 22 revised in connection with the MSME payment regime and section 43B(h).<\/td>\n<td width=\"149\">Major audit impact. Vendor-wise MSME status and actual payment dates become critical. A missed delayed payment can result in tax disallowance.<\/td>\n<td width=\"168\">\u00a0Obtain Udyam\/declaration.<\/p>\n<p>Identify micro\/small suppliers.<\/p>\n<p>Determine due date. Verify the actual payment date.\u00a0 Calculate the 43B(h) amount.<\/td>\n<td width=\"109\">Udyam details, vendor master, invoices, ageing, bank statement, 43B(h) working<\/td>\n<\/tr>\n<tr>\n<td width=\"58\"><strong>26<\/strong><\/td>\n<td width=\"114\">Reporting of amounts inadmissible under section 43B, based on specified liabilities and payment conditions.<\/td>\n<td width=\"113\">Clause 26 amended for revised 43B reporting\/payment information.<\/td>\n<td width=\"149\">More detailed 43B reconciliation required. The auditor must connect books, payment dates and tax computation.<\/td>\n<td width=\"168\">\u00a0Prepare liability-wise 43B schedule.<\/p>\n<p>Verify payment dates.\u00a0 Identify allowable\/disallowable amounts.<\/p>\n<p>Reconcile with Clause 22.<\/td>\n<td width=\"109\">Liability schedule, bank\/challans, payment register, tax computation<\/td>\n<\/tr>\n<tr>\n<td width=\"58\">\n<h3><span class=\"ez-toc-section\" id=\"28\"><\/span><strong>28<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td width=\"114\">\n<h3><span class=\"ez-toc-section\" id=\"Reporting_relating_to_section_562vii\"><\/span><span style=\"color: #000080;\"><strong>Reporting relating to section 56(2)(vii).<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td width=\"113\">Clause 28 omitted.<\/td>\n<td width=\"149\">No longer a Form 3CD reporting requirement. Old Clause 28 working should be removed from the audit programme.<\/td>\n<td width=\"168\">\u00a0Delete old working.\u00a0 Ensure current Form 3CD is used.<\/td>\n<td width=\"109\">Current Form 3CD<\/td>\n<\/tr>\n<tr>\n<td width=\"58\"><strong>29<\/strong><\/td>\n<td width=\"114\">Reporting relating to section 56(2)(viib) \/ Angel Tax.<\/td>\n<td width=\"113\">Clause 29 omitted.<\/td>\n<td width=\"149\">Old Angel Tax Clause 29 reporting disappears from Form 3CD. Do not mechanically carry forward previous year&#8217;s checklist.<\/td>\n<td width=\"168\">Remove old Clause 29 working.<\/p>\n<p>Verify current Form 3CD.<\/td>\n<td width=\"109\">Current Form 3CD<\/td>\n<\/tr>\n<tr>\n<td width=\"58\"><strong>31<\/strong><\/td>\n<td width=\"114\">Reporting of loans, deposits, specified sums and receipts\/repayments relevant to sections 269SS\/269T and related provisions.<\/td>\n<td width=\"113\">Clause 31 amended\/recast for specified receipts and repayments.<\/td>\n<td width=\"149\">Transaction-level testing becomes particularly important. Cash, bank and journal adjustments need examination.<\/td>\n<td width=\"168\">Test cash.<\/p>\n<p>Test bank.<\/p>\n<p>Test journal entries. Examine loan\/deposit register.<\/p>\n<p>Test 269SS\/269T.<\/td>\n<td width=\"109\">Loan register, cash book, bank statements, journals, agreements<\/td>\n<\/tr>\n<tr>\n<td width=\"58\"><strong>36<\/strong><\/td>\n<td width=\"114\">No corresponding new buy-back reporting requirement in the earlier Form 3CD format.<\/td>\n<td width=\"113\">New Clause 36 introduced relating to amounts received on buy-back of shares, connected with section 2(22)(f).<\/td>\n<td width=\"149\">Completely new audit checkpoint. Buy-back transactions must now be specifically identified and supported.<\/td>\n<td width=\"168\">\u00a0Ask whether buy-back occurred.<\/p>\n<p>Verify amount received.\u00a0 Verify cost of acquisition. Examine section 2(22)(f).\u00a0 Reconcile demat and broker\/ bank \/ books.<\/td>\n<td width=\"109\">Buy-back documents, demat statement, broker statement, bank, investment ledger<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"EFFECT_OF_CHANGE%E2%80%94WHAT_ACTUALLY_CHANGES_IN_YOUR_AUDIT\"><\/span><span style=\"color: #000080;\"><strong><u>EFFECT OF CHANGE\u2014WHAT ACTUALLY CHANGES IN YOUR AUDIT<\/u><\/strong><u><\/u><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<td width=\"73\"><strong><span style=\"color: #000080;\">Clause<\/span><\/strong><\/td>\n<td width=\"159\"><strong><span style=\"color: #000080;\">Effect on Form 3CD<\/span><\/strong><\/td>\n<td width=\"159\"><strong><span style=\"color: #000080;\">Effect on Tax Computation<\/span><\/strong><\/td>\n<td width=\"140\"><strong><span style=\"color: #000080;\">Effect on Audit Working Papers<\/span><\/strong><\/td>\n<td width=\"184\"><strong><span style=\"color: #000080;\">Effect on Client Questionnaire<\/span><\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"73\">12<\/td>\n<td width=\"159\">Additional\/modified reporting where cruise-ship presumptive provisions apply<\/td>\n<td width=\"159\">Presumptive income may affect taxable income.<\/td>\n<td width=\"140\">Add cruise-ship applicability working<\/td>\n<td width=\"184\">Add question on qualifying cruise-ship activity.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">19<\/td>\n<td width=\"159\"><span style=\"color: #000080;\">Revised section-wise disclosure<\/span><\/td>\n<td width=\"159\">Deduction eligibility may change<\/td>\n<td width=\"140\">Replace old Clause 19 checklist.<\/td>\n<td width=\"184\">Update the deduction questionnaire.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">21<\/td>\n<td width=\"159\">Modified reporting of specified expenditure<\/td>\n<td width=\"159\">Potential disallowance<\/td>\n<td width=\"140\">Add legal\/settlement review.<\/td>\n<td width=\"184\">Ask about penalties, settlements, and compounding.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">22<\/td>\n<td width=\"159\">Revised MSME information<\/td>\n<td width=\"159\">43B(h) can defer deduction<\/td>\n<td width=\"140\">Vendor-wise MSME working essential<\/td>\n<td width=\"184\">Obtain MSME declaration\/status<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">26<\/td>\n<td width=\"159\">\n<h3><span class=\"ez-toc-section\" id=\"Revised_43B_information\"><\/span><span style=\"color: #000080;\">Revised 43B information<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td width=\"159\">Direct impact on taxable profit<\/td>\n<td width=\"140\">Prepare a separate 43B reconciliation.<\/td>\n<td width=\"184\">Obtain liability\/payment details.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">28<\/td>\n<td width=\"159\">No reporting<\/td>\n<td width=\"159\">No Clause 28 reporting<\/td>\n<td width=\"140\">Delete old work.<\/td>\n<td width=\"184\">Remove obsolete questions.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">29<\/td>\n<td width=\"159\">No reporting<\/td>\n<td width=\"159\">No Clause 29 reporting<\/td>\n<td width=\"140\">Delete old working.<\/td>\n<td width=\"184\">Remove obsolete Angel Tax question<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">31<\/td>\n<td width=\"159\">Revised receipt\/repayment disclosure<\/td>\n<td width=\"159\">Potential consequences under 269SS\/269T and related provisions<\/td>\n<td width=\"140\">Transaction-level testing<\/td>\n<td width=\"184\">Ask specifically about cash\/journal loans and repayments.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">36<\/td>\n<td width=\"159\">New disclosure<\/td>\n<td width=\"159\">Buyback\/deemed-dividend tax implications need examination.<\/td>\n<td width=\"140\">Create a new Clause 36 working paper<\/td>\n<td width=\"184\">Add specific buy-back question<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"TAX_AUDIT_%E2%80%93_CONSOLIDATED_CLIENT_DECLARATIONS_CERTIFICATIONS\"><\/span><span style=\"color: #000080;\"><u>TAX AUDIT \u2013 CONSOLIDATED CLIENT DECLARATIONS &amp; CERTIFICATIONS<\/u><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>FY 2025\u201326 | AY 2026\u201327<\/p>\n<p>Name of Assessee: ________________________________<br \/>\nPAN: ____________________\u2003Status: ____________________<br \/>\nBusiness \/ Profession: ________________________________<br \/>\nRelevant Previous Year: 01.04.2025 to 31.03.2026<\/p>\n<p><u>MASTER DECLARATION<\/u><\/p>\n<p>I\/We hereby declare, confirm, and certify that:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"73\">SL. NO.<\/td>\n<td width=\"519\">\n<h3><span class=\"ez-toc-section\" id=\"DECLARATION_CERTIFICATION\"><\/span><span style=\"color: #000080;\">DECLARATION \/ CERTIFICATION<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">1<\/td>\n<td width=\"519\">The books of account, financial statements, trial balance, and all records produced for audit are complete, true, and maintained in accordance with applicable law.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">2<\/td>\n<td width=\"519\">All income, sales, receipts, expenditure, assets, liabilities, loans, advances, and other transactions have been fully recorded and disclosed.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">3<\/td>\n<td width=\"519\">No material transaction has been omitted, suppressed, back-dated or recorded outside the books of account except as specifically disclosed to the tax auditor.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">4<\/td>\n<td width=\"519\">All information and explanations furnished for the purpose of tax audit and reporting in Form 3CD \/ applicable tax audit report are true and complete to the best of our knowledge.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">5<\/td>\n<td width=\"519\">All statutory registers, agreements, invoices, vouchers, bank statements, and supporting documents have been produced and made available for verification.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">6<\/td>\n<td width=\"519\">All transactions with related parties, specified persons, and associated concerns have been fully disclosed, including transactions covered by applicable provisions of the Income Tax Act.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">7<\/td>\n<td width=\"519\">All loans, deposits, advances, borrowings, and repayments have been completely disclosed along with the mode of receipt\/payment and relevant supporting documents.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">8<\/td>\n<td width=\"519\">Cash transactions and payments\/receipts have been correctly recorded, and all exceptions, if any, have been specifically disclosed to the tax auditor.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\"><\/td>\n<td width=\"519\">Details of TDS\/TCS, GST, PF, ESI, professional tax, and other statutory dues, including delays, defaults, interest, penalties, and outstanding liabilities, have been completely disclosed.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">10<\/td>\n<td width=\"519\">All payments and expenditures liable for disallowance under the Income-tax Act have been identified and disclosed, including payments requiring tax deduction at source.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">11<\/td>\n<td width=\"519\">Details of contingent liabilities, litigation, notices, assessments, appeals, demands, refunds, and penalties have been fully disclosed.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">12<\/td>\n<td width=\"519\">All changes in accounting policies, accounting methods, valuation methods, depreciation methods, and inventory valuation methods have been disclosed.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">13<\/td>\n<td width=\"519\">Details of ICDS adjustments, prior-period items, exceptional items, and tax adjustments, wherever applicable, have been correctly furnished.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">14<\/td>\n<td width=\"519\">All information relating to GST reconciliation, turnover reconciliation, and expenditure classification for tax audit reporting has been provided completely and correctly.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">15<\/td>\n<td width=\"519\">Details relating to deductions, exemptions, incentives, losses, depreciation, brought-forward losses, and unabsorbed depreciation claimed have been fully disclosed and supported by records.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">16<\/td>\n<td width=\"519\">All foreign transactions, foreign assets, foreign income, remittances, and transactions involving non-residents have been fully disclosed.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">17<\/td>\n<td width=\"519\">We confirm that all bank accounts, including current, savings, loan, overdraft, and other accounts used for business\/professional transactions, have been disclosed to the tax auditor.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">18<\/td>\n<td width=\"519\">We have disclosed all notices, summons, inquiries, surveys, searches, seizures, or proceedings initiated by any government or regulatory authority.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">19<\/td>\n<td width=\"519\">We understand that the tax auditor relies upon representations, information, and explanations provided by us and that the responsibility for the correctness and completeness of such information remains with us.<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">20<\/td>\n<td width=\"519\">We undertake to immediately inform the tax auditor of any material fact, error, omission, or subsequent event coming to our knowledge before filing of the income tax return.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>SPECIFIC CERTIFICATION<\/p>\n<p>I\/We further certify that the information, explanations, statements, and documents furnished to the Tax Auditor for the purpose of the Tax Audit are true, complete, and correct to the best of our knowledge and belief. No material information relevant to the tax audit has been withheld.<\/p>\n<p>For \/ On behalf of the Assessee<\/p>\n<p>Signature: __________________________<br \/>\nName: ______________________________<br \/>\nDesignation \/ Capacity: __________________<br \/>\nSeal (if applicable)<\/p>\n<p>Place: ____________________<br \/>\nDate: _____________________<\/p>\n<p>Enclosures:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Practical_Action_Plan_for_Tax_Auditors\"><\/span><span style=\"color: #000080;\">Practical Action Plan for Tax Auditors<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Before signing Form 3CD for FY 2025-26, auditors should:<\/p>\n<ul>\n<li>Update Tax Audit Questionnaire<\/li>\n<li>Strengthen MSME and Section 43B(h) Workings<\/li>\n<li>Revise Deduction Verification Checklists<\/li>\n<li>Review Settlement and Legal Expense Reporting<\/li>\n<li>Perform Detailed Testing of Loan and Deposit Transactions<\/li>\n<li>Remove Obsolete Clause 28 and Clause 29 Workings<\/li>\n<li>Introduce New Buy-Back Verification Checklist (Clause 36)<\/li>\n<li>Ensure Use of the Latest Form 3CD Format<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><span style=\"color: #000080;\">Conclusion<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Form 3CD amendments for FY 2025-26 are not merely disclosure changes; they significantly impact audit procedures, documentation requirements, and tax computation reviews. Particular attention should be given to MSME payments, Section 43B reconciliation, settlement-related expenditures, revised loan reporting, and the newly introduced buy-back disclosures. A proactive update of audit programs and client information requests will help ensure smooth and compliant tax audit reporting.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10103,1],"tags":[10547],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33037"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=33037"}],"version-history":[{"count":6,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33037\/revisions"}],"predecessor-version":[{"id":33048,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33037\/revisions\/33048"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=33037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=33037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=33037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}