| Question And Answer | |
|---|---|
| Subject: | Form 3CD |
| Category: | Income-Tax |
| Querist: | Arun Kumar Arora |
| Answered by: | Research Team |
| Tags: | Form No 3CD, Tax Audit |
| Date: | June 18, 2022 |
Whether clause 44 And 30C of Form 3Cd are applicable for Reporting in 3CD for Asst Year 2022-23.
In ‘3CD Data entry’ window
Clause 30C & 44 of Form 3CD were kept in abeyance till 31st March 2022. As these are applicable from AY 2022-23, related tables are unhidden.
• 30C – Details of Impermissible avoidance arrangement u/s 96
• 44 – Break-up of expenditure under GST
Refer Circular No 5 of 2021 dt -5 –3 2021
There is no clarity on the issue .
Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org