In respect of A Private Ltd company under tax audit, they have provided for proposed dividend and DDT as on 31.03.2009. Their board meeting has taken place on 15.09.09 where they have approved of the dividend. However, AGM is going to be held on 08.10.2009 i.e. after the date of tax audit report 29.09.2009. Does DDT need to be paid before filing of tax audit report?? If they refuse to pay what explanation should be given in clause 29 of 3CD?? Pls respond asap.