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of <h1>CBDT defers Tax Audit Report changes u/s 44AB, Clause 30C (GAAR) and Clause 44 (GST) until March 2019.</h1> The Central Board of Direct Taxes (CBDT) has issued a circular regarding amendments to the Tax Audit Report under Section 44AB of the Income-tax Act, 1961. The amendments involve changes to Form No. 3CD, effective from August 20, 2018. Following requests, the CBDT decided to defer the implementation of reporting requirements under Clause 30C, related to General Anti-Avoidance Rules (GAAR), and Clause 44, related to Goods and Services Tax (GST) compliance, until March 31, 2019. This decision was communicated through Circular No. 6/2018, dated August 17, 2018.
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