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44ab

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22 December 2009 quatity detail of stock are required or not u/s 44ab in case of contractor
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
22 December 2009 Quantity details are called for in form 3CB. As per clause 28(a) such details are to be given by trading concerns. Like wise clause 28(b) requires such information to be given by manufacturing concerns. In view of the above, according to me, a contractor need not give quantity details in form 3CB since he is neither a trader nor a manufacturer.
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