CLAUSE 44 OF FORM 3CB-CD

Clause 44 of Form 3CD talks about the Break-up of the total expenditure of entities registered or not registered under the GST. 

The income tax department kept this clause in abeyance until 31st March 2022. At present, there is no such communication from the department regarding the applicability of this clause. 

You can wait till the time the dept issues any clarification.