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The Clause 44 of the Form 3CD is effective for Assessment Year 2022-23 i.e. for the Financial Year 2021-22 because the compliance of this clause was kept in abeyance till 31/03/2022 but for all the reports submitted after that date the clause is mandatory. Since the audits for the Financial Year
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PRACTICING CHARTERED ACCOUNTANT

visit me at www.halakhandi.com or JUST TYPE SUDHIR HALAKHANDI ON GOOGLEOR ANYSEARCH ENGINE AND YOU WILL GET MY LOT OF WORK ON DIRECT/INDIRECT TAX. You can mail me at sudhir @ halakhandi.com


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