In case of tax audit of a partnership firm for the first time, do we have to provide the figures for the preceding year in Part - B, Annexure - I of the Form 3CD?
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Audit Report Form 3CD
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No, you don't have to provide the figures for the previous year. Just write in the preceding year column that Tax Audit not applicable u/s 44AB of the Income Tax Act, 1961.
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