Latest Amendments in Tax Audits 2025–26 Form 3CD Changes · New Income-tax Act 2025 · Section 44AB & 63 · AY 2026-27 Compliance Guide 1. Introduction India’s tax audit framework has undergone its most significant overhaul in decades. Two parallel legislative events — the Income-tax (Eighth Amendment) Rules, 2025 issued vide Notification No. 23/2025 dated […]