| Question And Answer | |
|---|---|
| Subject: | 3rd Proviso to Section 44 AB and Form 3CD |
| Category: | Income-Tax |
| Querist: | Radhakrishnan KV |
| Answered by: | Reply of the Expert is awaited; |
| Tags: | Section 44AB, Tax Audit |
| Date: | December 26, 2024 |
There is a mention of “further report prescribed under the Act” in the 3rd proviso to Section 44 AB. How does form 3CD relate to this “further report” especially when this form relates to “Statement of particulars”? Can it be construed that “further report prescribed under the Act” and “Statement of particulars”.
Another doubt is that according to Finance Act 1984 by which Section 44 AB was inserted in the Act states only about “further report prescribed under the Act” . There is no mention of Chartered Accountant. So, who should sign the form?
Reply of the Expert is awaited. Please check back later
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