Clause 10 of Form 3CD

should we mention the nature of business details of current revenue source. .OR only if there is any change??
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Quick Summary
This discussion clarifies Clause 10 of Form 3CD regarding the reporting of the nature of business. It addresses whether details of the current revenue source's business nature must always be mentioned or only when there's a change. The consensus is that Clause 10 is applicable to all assessees, not just when the business nature changes.

As per the itr filling for the person or company or firm you show nature of business same things you show in report
filling for 1st time then check the previous reports you will understand
Some friends of mine saying that, only if assesse changes his nature of business,then only this clause will be applicable.

No it's applicable for all 

Not if business nature changes

The nature of business

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