Income Tax : CBDT has notified a revised Form 3CD, effective from April 1, 2025, through the Income-tax (8th Amendment) Rules, 2025. The form introduces Clause 36B to disclose buyback receipts under Section 2(22)(f). Further, clauses 28 and 29 have been removed, and Clause 31 now requires reporting loan or deposit details along with their nature codes. (29.03.2025)

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Income Tax: 

CBDT has notified a revised Form 3CD, effective from April 1, 2025, through the Income-tax (8th Amendment) Rules, 2025. The form introduces Clause 36B to disclose buyback receipts under Section 2(22)(f). Further, clauses 28 and 29 have been removed, and Clause 31 now requires reporting loan or deposit details along with their nature codes.

Notification No. 23/2025 dated 28.03.25