The author in this article lists down the amendments introduced in Tax Audit Form 3CD for the AY 2021-22 and the introduction of sub-rule (3) in Rule 6G.
source https://www.caclubindia.com/articles/amendment-tax-audit-form-3cd-ay-2021-22-44461.asp
source https://www.caclubindia.com/articles/amendment-tax-audit-form-3cd-ay-2021-22-44461.asp
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