NEW CLAUSE 17A IN FORM NO. 3CD

A new clause 17A read as "Amount inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006" has been inserted by the Central Board of Direct Taxes in Form No.3CD in Appendix II of the Income-tax Rules, 1962 .Accordingly, the tax auditor is required to state the amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006.