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of <h1>CBDT Extends Reporting Deadline for Form 3CD Clauses 30C & 44 to March 31, 2021, Due to COVID-19 Challenges.</h1> The Central Board of Direct Taxes has decided to defer the reporting requirements under clause 30C and clause 44 of Form 3CD, as mandated by Section 44AB of the Income-tax Act, 1961, due to challenges posed by the COVID-19 pandemic. Initially, these requirements were postponed until March 31, 2020, but following numerous representations citing implementation difficulties, the deadline has been further extended to March 31, 2021. This decision aims to alleviate compliance burdens during the ongoing global health crisis.
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