{"id":49151,"date":"2024-12-26T14:07:19","date_gmt":"2024-12-26T08:37:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=49151"},"modified":"2024-12-26T14:07:19","modified_gmt":"2024-12-26T08:37:19","slug":"3rd-proviso-to-section-44-ab-and-form-3cd","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/3rd-proviso-to-section-44-ab-and-form-3cd\/","title":{"rendered":"3rd Proviso to Section 44 AB and Form 3CD"},"content":{"rendered":"<p>There is a mention of &#8220;further report prescribed under the Act&#8221; in the 3rd proviso to Section 44 AB. How does form 3CD relate to this &#8220;further report&#8221; especially when this form relates to &#8220;Statement of particulars&#8221;? Can it be construed that &#8220;further report prescribed under the Act&#8221; and &#8220;Statement of particulars&#8221;.<\/p>\n<p>Another doubt is that according to Finance Act 1984 by which Section 44 AB was inserted in the Act states only about &#8220;further report prescribed under the Act&#8221; . There is no mention of Chartered Accountant. So, who should sign the form?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[],"qa_category":[23],"qa_tag":[259,81],"class_list":["post-49151","qa","type-qa","status-publish","hentry","qa_category-income-tax","qa_tag-section-44ab","qa_tag-tax-audit"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/49151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49151"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49151"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=49151"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=49151"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=49151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}