Form No. 6D is an Inventory Valuation Report prescribed under Rule 14A and Section 142(2A) of the Income-tax Act, 1961. It is used by auditors to certify the valuation of opening and closing inventory based on the assessee’s books of accounts and supporting documents. This form ensures accurate stock valuation for tax assessments and helps maintain transparency and compliance during special audits ordered by the Income Tax Department.

Source: https://incometaxindia.gov.in



