|Question And Answer|
|Querist:||Arun Kumar Arora|
|Answered by:||Research Team|
|Tags:||Form No 3CD, Tax Audit|
|Date:||June 18, 2022|
File Uploaded: Not Available
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 .
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