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March 26, 2021

Clause 30c and 44 of tax audit report deferred till 31st Mar 2022

by CA Shivam Jaiswal in Income Tax

Clause 30c and 44 of tax audit report deferred till 31st Mar 2022

F. No. 370142/9/2018-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
TPL Division

Order under section 119 of the Income-tax Act, 1961

Section 44AB of the Income-tax Act, 1961 (`the Act’) read with rule 6G of the Income-tax Rules, 1962 (the Rules’) requires specified 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. GSR 666(E) dated 20th July, 2018 with effect from 20th
August, 2018. However, the reporting under clause 30C and clause 44 of the Tax Audit Report was kept in abeyance till 31stMarch, 2019 vide Circular Na. 6/2018 dated 1.7.08.2018, which was subsequently extended to 31st March, 2020 vide Circular No. 9/2019. Vide circular no. 10/2020 dated 24.04.2020, it was further extended to 31st March, 2021.

In view of the prevailing situation due to COVID-19 pandemic across the country, it has been decided by the Board that the reporting under clause 30C and clause 44 of the Tax Audit Report shall be kept in abeyance till 31st March, 2022.

Under Secretary (TPL)-III

Copy to:

  1. PS to FM/OSD to FM/PS to MoS(F)/OSD to MoS(F)
  2. PS to Secretary (Finance)
  3. Chairman, CBDT
  4. All Members, CBDT
  5. All Pr. DGsIT/Pr. CCsIT
  6. All Joint Secretaries/CsIT, CBDT
  7. Directors/Deputy Secretaries/Under Secretaries of CBDT
  8. The C&AG of India (30 copies)
  9. The JS & Legal Adviser, Ministry of Law & Justice, New Delhi
  10. The Institute of Chartered Accountants of India
  11. CIT (M&TP), Official Spokesperson of CBDT
  12. O/o Pr. DOLT (Systems) for uploading on official website
  13. JCIT (Database Cell) for uploading on departmental website

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