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Circular No.05/2021 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 25th March, 2021 Order under section 119 of the Income-tax Act, 1961 Section 44AB of the Income-tax Act, 1961 (the Act
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FAQ :
This notification extends the period for which reporting under clause 30C and clause 44 of the Tax Audit Report is kept in abeyance.
Section 44AB of the Income-tax Act, 1961, read with rule 6G of the Income-tax Rules, 1962, is relevant to the Tax Audit Report and Form No. 3CD.
The reporting under clause 30C and clause 44 of the Tax Audit Report is being kept in abeyance.
The reporting under clause 30C and clause 44 of the Tax Audit Report has been extended until 31st March 2022.
The extension has been granted due to the prevailing situation across the country caused by the COVID-19 pandemic.
The reporting was previously extended to 31st March 2021.
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Circular No : 5/2021Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/circular/circular_no_5_2021.pdf