CBDT Notifies Form 6D For Furnishing ‘Inventory Valuation Report’ U/s 142(2A) of Income Tax Act

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...