Clause 44 of Tax Audit Report in Form 3CD requires auditors to provide a detailed breakup of the total expenditure incurred by an entity, particularly focusing on the portion of the expenditure that involves registered and unregistered entities under the Goods and Services Tax (GST) regime. Here's a more detailed breakdown of the requirement: Breakup of Total Expenditure Clause 44 of Tax Audit Report requires an entity to report the total amount of expenditure incurred during the yea
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