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of <h1>CBDT Extends Reporting Requirements for Form 3CD Clauses 30C and 44 to March 31, 2022, Due to COVID-19.</h1> The Central Board of Direct Taxes has issued an order under section 119 of the Income-tax Act, 1961, regarding the reporting requirements under clauses 30C and 44 of Form 3CD. Initially, these reporting requirements were postponed until March 31, 2019, and subsequently extended to March 31, 2020, and then to March 31, 2021, due to the COVID-19 pandemic. The Board has now decided to further defer these requirements until March 31, 2022, acknowledging the ongoing challenges posed by the pandemic.
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