CBDT has notified certain changes in Form 3CD for AY 2024-25 vide Income-tax (Fourth Amendment) Rules, 2024 dated 5th March 2024. A tabular representation of amended clauses, before and after the notification, along with brief remarks is given below - S.No . Clause Before Amendment After Amendment Remarks 1. 8a Whether the assessee has opted for taxation under section 115BA / 115BAA / 115BAB / 115BAC / 115BAD? Whether the assessee has opted for taxation under section 115BA /