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Circular No.10/2020 F. No. 370142/9/2018-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes TPL Division New Delhi, dated 24th April, 2020 Order under Section 119 of the Income-tax Act, 1961. Section 44AB of the Income-tax Act 1961 (the Act) read with rule 6G of the Income-tax Rules. 1962 (the Rules) requires specified persons to furnish the Tax Audit Report along with the prescribed particulars in Form No. 3CD. The existing Form No.
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FAQ :
The CBDT has deferred the reporting requirements under clause 30C (related to GST) and clause 44 (related to GAAR) of the Tax Audit Report.
The reporting has been deferred until 31st March 2021.
The deferral is due to the difficulties faced by businesses in implementing these reporting requirements, exacerbated by the global COVID-19 pandemic.
This deferral affects Form No. 3CD, which is part of the Tax Audit Report.
This is an order under Section 119 of the Income-tax Act, 1961.
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