Clause 44 of form 3 cd

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is clause 44 of form 3 cd applicable to professionals??
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CBDT has deferred implementation of certain changes notified in Form 3CD on 20 July 2018.

Hence the Tax Auditors, have been further relaxed from reporting such details while furnishing Form 3CD during 20 Aug. 2018 to 31 March 2020.


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