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Clause 40 of form 3cd in tax audit

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(Querist)
21 October 2018 Whether clause 40 of form 3CD is applicable in the case of Professional like a Chartered Accountant or Doctor in Practice or it is simply applicable in the case of Manufacturing & Trading concern.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 October 2018 It's applicable to professional like CA and Doctors.
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