Due to COVID19 pandemic across the country, it has been decided by the Board that the reporting under clause 30C and clause 44 of the Tax Audit Report shall be kept in abeyance till 31 st March, 2021.
Clause 30C: General Anti-Avoidance Rules
Clause 44 : GST Details
Several representations were received by the Board with regards to difficulty in implementation of reporting requirements under clause 30C and clause 44 of the Form No. 3CD of the Income-tax Rules, 1962 in yiew of the Global Pandemic due to COVID-19 virus and requested for deferring the applicability of the above provisions.
The matter has been examined and in view of the prevailing situation due to COVID19 pandem ic across the country, it has been decided by the Board that the reporting under clause 30C and clause 44 of the Tax Audit Report shall be kept in abeyance till 31 st March, 2021.