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Circular No.05/2021 F. No. 370142/9/2018-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes TPL Division New Delhi, dated 25th March, 2021 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
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FAQ :
Reporting under clause 30C and clause 44 of the Tax Audit Report is being kept in abeyance.
The reporting is deferred until 31st March 2022.
The decision has been made due to the prevailing situation caused by the COVID-19 pandemic across the country.
Section 44AB of the Income-tax Act, 1961, read with rule 6G of the Income-tax Rules, 1962, is relevant.
Yes, the reporting under these clauses has been kept in abeyance and extended previously until 31st March 2019, 31st March 2020, and 31st March 2021.
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