Reporting under clause 30C and clause 44 of the Tax Audit Report Deferred till 31st March, 2020.

The reporting under clause 30C and clause 44 of the Tax Audit Report was kept in abeyance till 31st March, 2019 vide Circular No. 6/2018 dated 17.08.2 018. After receiving representation the the implementation of reporting requirements under clause 30C (pertaining to General Anti-Avoidance Rules (GAAR) and clause 44 (pertaining to Goods and Services Tax (GST) compliance) of the Form No. 3CD has been deferred further till March 31, 2020.

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