The 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 the Finance Act, 2023, pertaining to inventory valuation by Cost Accountant.
Suggestions/Comments on the draft Form No. 6C have been requested from stakeholders and the general public, which can be sent on ustpl3@nic.in latest by August 31, 2023.
The Draft of Form No. 6C is available at: https://incometaxindia.gov.in/Lists/Latest%20News/Attachments/598/Public-consultation-OM-and-draft-form.pdf
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