Draft Form 26 Under Income-tax Rules 2026: Complete Analysis, 3CD Comparison, Audit Checklist
Here’s a detailed analytical note on Draft Form No. 26 released as part of the Draft Income-tax Rules, 2026. This form is prescribed as the audit report and statement of particulars under section 63 of the Income-tax Act, 2025. It represents a major structural and reporting shift in tax audit documentation, both in scope and depth.