CBDT invites comments on draft Form No. 6C formulated for implementing the amendment to sub-section (2A) of Section 142 of the Income-tax Act, 1961, introduced vide Finance Act, 2023, pertaining to inventory valuation by Cost Accountant.

Suggestions/Comments on the draft Form No. 6C have been requested from stakeholders and general public, which can be sent on ustpl3@nic.in latest by 31st August, 2023.

~Navneet Shukla