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    <title>Order under section 119 of the Income-tax Act, 1961 regarding reporting requirement under clause 30C and clause 44 of the Form 3CD</title>
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    <description>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.</description>
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      <description>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.</description>
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