Form No. 101 Decoded: The New Inventory Valuation Report Every CA Must Know Under Income-tax Rules, 2026
Form 101 under Rule 171(2) of the Income-tax Rules, 2026 replaces Form 6D — an AO-triggered Cost Accountant inventory valuation under Section 268(5)(ii) of the Income-tax Act, 2025. Six-month clock, structured schedules, and direct exposure for manufacturing, real estate and trading clients.