3cd clause 44

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sir, whether clause 44 of 3cd fy 2021-22 shall be applicable or fy 2022-23 applicable? now 3cd forms clause 44 will be shown fy 2021-22. it should be filled up or can I omit the clause ?
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Yes, Section 44 will apply for FY 2021-22 while preparing the tax audit report. 


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