Tax audit report form 3cd clause no. 13f

This query is : Resolved 

05 September 2017 According to CBDT Notification ICDS is applicable to client.If there is no changes or deviations in Accounts and ICDS points I to X,then whether it is necessary to make any disclosure in audit report or can we leave it blank or can mention in it as not applicable. Please clarify me? I am unable to understand what we have to report under Clause 13(f) of Form 3CD of Revised Form Tax Audit. A Clear guidance in this regards is also not available. Detail suggestion required


06 September 2017 In our office we are leaving is blank if there is na change or comment

06 September 2017 you can put the note that this is "not applicable" as there is no any change.


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