{"id":532,"date":"2025-09-25T05:25:30","date_gmt":"2025-09-25T05:25:30","guid":{"rendered":"https:\/\/growup-india.com\/blog\/?p=532"},"modified":"2026-01-09T11:36:20","modified_gmt":"2026-01-09T11:36:20","slug":"form-3cd-updates-for-ay-2025-26-are-here","status":"publish","type":"post","link":"https:\/\/growup-india.com\/blog\/form-3cd-updates-for-ay-2025-26-are-here\/","title":{"rendered":"Form 3CD Updates for AY 2026-27 are here!"},"content":{"rendered":"\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"576\" data-id=\"533\" src=\"https:\/\/growup-india.com\/blog\/wp-content\/uploads\/2025\/09\/www.growup-india.com_.png\" alt=\"Form 3CD Updates for AY 2025-26\" class=\"wp-image-533\" srcset=\"https:\/\/growup-india.com\/blog\/wp-content\/uploads\/2025\/09\/www.growup-india.com_.png 768w, https:\/\/growup-india.com\/blog\/wp-content\/uploads\/2025\/09\/www.growup-india.com_-300x225.png 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure>\n<\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>What is Form 3CD?<\/strong><\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Form 3CD Updates for AY 2026-27 is the <em>Statement of Particulars<\/em> that accompanies the Tax Audit Report (Forms 3CA\/3CB) under Section 44AB of the Income-tax Act.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>It captures detailed financial and compliance information, such as:<\/li>\n\n\n\n<li> Income details<\/li>\n\n\n\n<li> Related party transactions<\/li>\n\n\n\n<li> Loans, deposits, advances<\/li>\n\n\n\n<li> Presumptive income<\/li>\n\n\n\n<li>Payments to MSMEs<\/li>\n\n\n\n<li> Deductions &amp; disallowances<\/li>\n\n\n\n<li> GST reconciliation (where applicable)<\/li>\n\n\n\n<li>\u2026 and much more \u2014 forming the core of the tax audit annexure. <a href=\"https:\/\/economictimes.indiatimes.com\/wealth\/tax\/income-tax-audit-forms-are-now-enabled-for-business-and-professional-income-on-the-e-filing-portal-check-5-prominent-changes-in-form-3ca-3cd-and-3cb-3cd\/articleshow\/122743426.cms?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">The Economic Times<\/a><\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\ud83c\udd95 Key Form 3CD Updates for AY 2025-26<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The CBDT\u2019s March 2025 notification introduced major changes to enhance clarity, compliance, and disclosure requirements. <a href=\"https:\/\/abcaus.in\/income-tax\/cbdt-amends-form-3cd-tax-audit-report-from-assessment-year-2025-26.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Abcaus+1<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Presumptive Income (Clause 12)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udccc New Section <strong>44BBC<\/strong> inserted \u2014 requires reporting of income under the cruise ship business presumptive regime. <a href=\"https:\/\/abcaus.in\/income-tax\/cbdt-amends-form-3cd-tax-audit-report-from-assessment-year-2025-26.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Abcaus<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong> MSME Payment Reporting (Clauses 22 &amp; 26)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Detailed disclosure required for amounts payable to <em>Micro &amp; Small Enterprises (MSMEs)<\/em>.<br>\u2714 Now report:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Total payable to each MSME<\/li>\n\n\n\n<li>Amounts paid within due date<\/li>\n\n\n\n<li>Amounts paid after due date<\/li>\n\n\n\n<li>Interest inadmissible under Section 23 of the MSMED Act<br>\u2714 Clause 26 also expands disallowances under Section 43B(h). <a href=\"https:\/\/taxguru.in\/income-tax\/income-tax-audit-rules-whats-form-3cd-ay-2025-26.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">TaxGuru<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Buyback of Shares (New Clause 36B)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">With buyback now treated as dividend, Form 3CD must disclose:<br>\u2714 Amount received from buyback<br>\u2714 Original acquisition cost of shares<br>This ensures accurate reporting of investor receipts. <a href=\"https:\/\/taxguru.in\/income-tax\/income-tax-audit-rules-whats-form-3cd-ay-2025-26.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">TaxGuru<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4\ufe0f\u20e3 Legal Settlement Costs (Clause 37 \/ Clause 21)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Expenses paid to settle regulatory or statutory contraventions (e.g., SEBI Act, Competition Act) now separately reported and generally disallowed under Section 37. <a href=\"https:\/\/taxguru.in\/income-tax\/income-tax-audit-rules-whats-form-3cd-ay-2025-26.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">TaxGuru<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5\ufe0f\u20e3 Loans, Deposits &amp; Advances (Clause 31)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Coded reporting (Codes A to L) introduced for all transactions involving:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cash<\/li>\n\n\n\n<li>Non-account payee instruments<\/li>\n\n\n\n<li>Transfers<\/li>\n\n\n\n<li>Journal entries<br>\u2714 Enhances transparency in financial transactions. <a href=\"https:\/\/taxguru.in\/income-tax\/income-tax-audit-rules-whats-form-3cd-ay-2025-26.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">TaxGuru<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6\ufe0f\u20e3 Deduction Rows Removed (Clause 19)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Rows for Section 32AC, 32AD, 35AC &amp; 35CCB are now <strong>omitted<\/strong>, reflecting outdated deductions no longer applicable. <a href=\"https:\/\/abcaus.in\/income-tax\/cbdt-amends-form-3cd-tax-audit-report-from-assessment-year-2025-26.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Abcaus<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7\ufe0f\u20e3 e-Filing &amp; Offline Utility Enabled<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Updated Form 3CA-3CD &amp; 3CB-3CD now live on the Income-tax e-filing portal<br>\u2714 A new <em>common offline XML utility<\/em> with validations and pre-fill options has been released by the department. <a href=\"https:\/\/economictimes.indiatimes.com\/wealth\/tax\/income-tax-audit-forms-are-now-enabled-for-business-and-professional-income-on-the-e-filing-portal-check-5-prominent-changes-in-form-3ca-3cd-and-3cb-3cd\/articleshow\/122743426.cms?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">The Economic Times<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong> Filing Deadlines for AY 2025-26<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Requirement<\/th><th>Deadline<\/th><\/tr><\/thead><tbody><tr><td><strong>Tax Audit Report (Form 3CA\/3CB + Form 3CD)<\/strong><\/td><td><strong>September 30, 2025<\/strong> (standard)<\/td><\/tr><tr><td><strong>ITR Filing for audited cases<\/strong><\/td><td><strong>October 31, 2025<\/strong> (extended) <a href=\"https:\/\/timesofindia.indiatimes.com\/business\/financial-literacy\/taxation\/tax-audit-deadline-extension-what-is-the-last-date-to-submit-income-tax-audit-report-for-ay-2025-26-who-needs-to-file-it-explained\/articleshow\/124107306.cms?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">The Times of India<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Note:<\/strong> Deadlines may vary based on CBDT notifications \u2014 always check the latest departmental communication.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong> Form 3CD Clause-Wise Checklist (Audit Ready)<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Use this checklist during your audit planning to ensure full compliance.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\ud83d\udd39 General Information<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li> Assessee details (PAN, legal status, accounting period)<\/li>\n\n\n\n<li> Audit applicability under Section 44AB<\/li>\n\n\n\n<li> Nature of business\/profession<\/li>\n\n\n\n<li> Accounting policies adopted<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\ud83d\udd39 Income &amp; Exemptions<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 All income heads reported accurately<br>\u2714 Proper disclosure of exempt income<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\ud83d\udd39 Clause 12 \u2013 Presumptive Income<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Income under Section 44BBC reported (if applicable)<br>\u2714 Other presumptive sections (44AD, 44ADA, etc.)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\ud83d\udd39 Payments Reporting<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Clause 22 \u2013 MSME payables + interest<br>\u2714 Clause 26 \u2013 Disallowances under 43B(h)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\ud83d\udd39 Loans &amp; Advances<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Clause 31 \u2013 Correct codes for each transaction<br>\u2714 Reconciliation with books<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\ud83d\udd39 Buybacks &amp; Capital Transactions<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Clause 36B \u2013 Buyback consideration and cost details<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\ud83d\udd39 Legal Settlements &amp; Disallowances<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Clause 37\/21 \u2013 Settlement costs reported<br>\u2714 All disallowances properly recorded<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\ud83d\udd39 GST &amp; Reconciliation (If Applicable)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Match GST records with audited figures<br>\u2714 Explain large discrepancies to auditor\u2019s satisfaction<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\ud83d\udd39 Deductions &amp; Removed Rows<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Clause 19 \u2013 Omitted deductions checked<br>\u2714 No entry for removed sections (32AC, 32AD, etc.)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\ud83d\udd39 Document Backups<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Statutory registers<\/li>\n\n\n\n<li> MSME contracts &amp; payment records<\/li>\n\n\n\n<li> Loan &amp; advance schedules<\/li>\n\n\n\n<li> Buyback agreements<\/li>\n\n\n\n<li> Legal settlement documentation<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong> Practical Auditor Tips<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li> Use the <em>offline utility<\/em> before uploading to the portal to catch errors. <a href=\"https:\/\/economictimes.indiatimes.com\/wealth\/tax\/income-tax-audit-forms-are-now-enabled-for-business-and-professional-income-on-the-e-filing-portal-check-5-prominent-changes-in-form-3ca-3cd-and-3cb-3cd\/articleshow\/122743426.cms?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">The Economic Times<\/a><\/li>\n\n\n\n<li> Verify MSME classifications and payment timelines.<\/li>\n\n\n\n<li> Cross-verify loan codes with bank entries and books.<\/li>\n\n\n\n<li> Attach supporting schedules and work papers.<\/li>\n\n\n\n<li> Sign and generate UDIN for Form 3CD.<\/li>\n\n\n\n<li> Keep a version history \u2014 portal uploads are case-sensitive.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\ud83d\udccc Final Takeaways<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 Form 3CD for AY 2025-26 has undergone significant structural and reporting changes. <a href=\"https:\/\/economictimes.indiatimes.com\/wealth\/tax\/income-tax-audit-forms-are-now-enabled-for-business-and-professional-income-on-the-e-filing-portal-check-5-prominent-changes-in-form-3ca-3cd-and-3cb-3cd\/articleshow\/122743426.cms?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">The Economic Times<\/a><br>\ud83d\udc49 Enhanced disclosures help strengthen compliance but increase audit complexity. <a href=\"https:\/\/taxguru.in\/income-tax\/income-tax-audit-rules-whats-form-3cd-ay-2025-26.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">TaxGuru<\/a><br>\ud83d\udc49 A robust checklist and adherence to the updated format will minimize notices and discrepancies.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">To explore more tax and compliance guides, visit our <strong><a href=\"https:\/\/growup-india.com\/\">Home Page<\/a><\/strong>.<\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">To know more about our experience in tax audits and compliance, check our<a href=\"https:\/\/growup-india.com\/#\"> <strong>About Us<\/strong><\/a> page.<\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">If you need help filing Form 3CD or tax audit, feel free to <strong><a href=\"https:\/\/growup-india.com\/contact.php\">Contact Us<\/a><\/strong>.<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>What is Form 3CD? Form 3CD Updates for AY 2026-27 is the Statement of Particulars that accompanies the Tax Audit Report (Forms 3CA\/3CB) under Section 44AB of the Income-tax Act. \ud83c\udd95 Key Form 3CD Updates for AY 2025-26 The CBDT\u2019s March 2025 notification introduced major changes to enhance clarity, compliance, and disclosure requirements. Abcaus+1 Presumptive [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[13],"tags":[],"class_list":["post-532","post","type-post","status-publish","format-gallery","hentry","category-latest-news","post_format-post-format-gallery","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Form 3CD Updates for AY 2026-27 \u2014 What\u2019s New<\/title>\n<meta name=\"description\" content=\"Form 3CD Updates for AY 2026-27 cover key changes, MSME rules and audit points. See what\u2019s new and how to stay compliant.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/growup-india.com\/blog\/form-3cd-updates-for-ay-2025-26-are-here\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Form 3CD Updates for AY 2026-27 \u2014 What\u2019s New\" \/>\n<meta property=\"og:description\" content=\"Form 3CD Updates for AY 2026-27 cover key changes, MSME rules and audit points. 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