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<h1>Tax audit reporting obligations under Form 3CD clauses 30C and 44 deferred due to COVID-19 disruption.</h1> The Board decided, in view of implementation difficulties caused by the COVID-19 pandemic and following prior extensions, that reporting under clause 30C and clause 44 of Form No. 3CD shall be kept in abeyance until a further date specified by the Board, treating the matter as an administrative deferral of specified tax-audit disclosure obligations introduced by the 2018 amendment to Form 3CD.