The CBDT has made changes to Form 3CD through Notification No. 27/2024, dated 05-03-2024. These changes include the addition of disclosure of section 43B(h) disallowance under clause 26. Additionally, Clause 22, related to interest restrictions under the MSME Development Act, has been amended to include disclosure of the amount disallowed under section 43B(h). An image related to this content is available at the following link: 
CBDT Notification No. 27/2024: Changes to Form 3CD and Disclosures (Section 43B(h))
