CBDT issues Circular on amendment of Tax Audit Report
X X X X Extracts X X X X
X X X X Extracts X X X X
....BDT issues Circular on amendment of Tax Audit Report <br>News and Press Release<br>Dated:- 18-8-2018<br><BR>Section 44AB of the Income-tax Act, 1961 ('the Act') read with rule 6G of the Income-tax Rul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es, 1962 ('the Rules') requires prescribed persons to furnish the Tax Audit Report along with the prescribed particulars in Form No. 3CD. The existing Form No. 3CD was amended vide notification no. GS....
X X X X Extracts X X X X
X X X X Extracts X X X X
....R 666(E) dated 20th July, 2018 with effect from 20th August, 2018. Representations have been received by the Central Board of Direct Taxes (CBDT) that the implementation of reporting requirements und....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er the proposed Clause 30C (pertaining to General Anti-Avoidance Rules (GAAR)) and proposed Clause 44 (pertaining to Goods and Services Tax (GST) compliance) of the Form No. 3CD may be deferred. On ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....consideration of the matter, the CBDT has decided, vide Circular No. 6/2018 dated 17th August, 2018, that the reporting under the proposed Clause 30C and proposed Clause 44 of the Tax Audit Report sha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ll be kept in abeyance till 31st March, 2019. The Circular has been uploaded on the Departmental website www.incometaxindia.gov.in<BR> News - Press release - PIB....
TaxTMI