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Audit trail for non corporates

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(Querist)
10 April 2023 its only for corporates right as we.f. 1.4.23, audit trail reuirement is only in acompanies act right?

my q is --> for non corporates, 3cd has any such audit trail requirement.
my view -->no, only in companies act its a requirement w.e.f 1.4.23.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
10 April 2023 Yes, you are right it's only applicable to Companies.

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