Clause 44 in Form 3CD under Section 44AB of the Income Tax Act 1961 - Updated FAQs Sr. No Question Answers 1 Clause 44 reporting viz. GST Details reporting is applicable to whom? It is applicable to all the taxpayers who are required to file tax audit reports in Form 3CA/3CB and 3CD u/s 44AB of the Income Tax Act 1961. It is mandatory to report such information. 2
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