The format of 3CD Report has been amended by CBDT by exercising the powers conferred in section 44AB read with section 295.From 01.04.2017, amended Form 3CD will be used.
Form 3CD is a Form in accordance with Rule 6G(2) and Section 44AB of the Income Tax Act, 1961. The Form is a part of the process of filing Income Tax Returns in India and is an Annexure to the Audit Report.
Source: Notification No. 88/2016