The Central Board of Direct Taxes (CBDT) has notified the Form 6D for furnishing of ‘Inventory Valuation Report’ under section 142(2A) of the Income Tax Act.The Board has notified Income-tax (Twenty-Second Amendment) Rules, 2023.A new rule, Rule 14A has been inserted which deals with the Forms for a report of an audit or inventory valuation under section 142(2A). The report of the audit...