CBDT Issues Corrigendum for Inclusion of Sec. 43B(h) IT Act Disallowance under Clause 22 of Form 3CD [Read Notification]

CBDT Clarifies Disclosure Requirements in Form 3CD for Taxpayers w.r.t. Section 43B(h) MSME Payment disallowances

By Manu Sharma - On March 23, 2024 5:47 pm - 2 mins read

CBDT - CBDT Issues Corrigendum - Income Tax - Disallowance - TAXSCAN

The Central Board of Direct Taxes ( CBDT ) has issued a corrigendum to include Section 43B(h) disallowance under Clause 22 of Form 3CD. Previously, Notification No. 27/2024 mandated including disclosure of disallowances under Section 43B(h) of the Income Tax Act in Clause 26 of Form 3CD. However, a recent corrigendum, Notification No. 34/2024, clarifies…

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