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https://blog.scconline.com/post/2018/07/26/the-income-tax-8th-amendment-rules-2018-amendments-in-form-no-3cd-tax-audit-report-applicable-from-20th-august-2018/
The Income Tax (8th Amendment) Rules, 2018 | Amendments in Form No. 3CD (Tax Audit Report), applicable from 20th August 2018