Suggestion invited by CBDT on Draft Form No. 6C formulated for inventory valuation by Cost Accountant.
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 email@example.com latest by 31st August, 2023.
The copy of the order is as under: