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of <h1>Companies Must Disclose Foreign Currency Transactions Under Schedule FD of ITR-6, Unless Audited Under Section 44AB</h1> A company must disclose the breakdown of all payments and receipts in foreign currency during the year as per Schedule FD of ITR-6, provided it is not required to have its accounts audited under section 44AB. This disclosure pertains only to receipts and payments related to business operations within India.
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