what is form 3CD e-return ?

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what is Form 3CD ,why it is necessary?
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Read: /articles/form-3cd-a-detailed-analysis--25160.asp

Form 3CD, is the form to be submitted by companies, liable to tax audit. This form has a total of 40 clauses.
Its due date is 139(1) due date. Mostly 30th sep. And if transfer pricing is applicable then, 30th november


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