Tax audit reporting requirement for Form 3CD clauses 30C and 44 kept in abeyance due to COVID-19. The Central Board of Direct Taxes, invoking section 119 of the Income-tax Act, has ordered that the requirement to report under clause 30C and clause 44 of Form 3CD for Tax Audit reports under section 44AB/read with rule 6G shall be kept in abeyance in view of the COVID-19 pandemic; this continues earlier deferrals of those specific reporting obligations introduced by the Form 3CD amendment and successive circulars.