Reporting of Clause 30C and 44 of the Tax Audit report deferred further until 31st March 2020

Posted on    20 May 2019

Circular No.9/2019 

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 the 14th May, 2019 

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

Section 44AB of the Income-tax Act, 1961 ('the Ace) 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 31st March, 2019 vide Circular No. 6/2018 dated 17.08.2018. 

Representations were received by the Board that the implementation of reporting requirements under clause 30C (pertaining to General Anti-Avoidance Rules (GAAR)) and clause 44 (pertaining to Goods and Services Tax (GST) compliance) of the Form No. 3CD may be deferred further. 

The matter has been examined and 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, 2020. 1.1+-4 (Saurabh Gupta) 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 (Revenue) 
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. DIT (RSP&PR)/Systems, New Delhi 
9. The C&AG of India (30 copies) 
10. The JS & Legal Adviser, Ministry of Law & Justice, New Delhi 
11. The Institute of Chartered Accountants of India 
12. All Chambers of Commerce 
13. CIT (M&TP), Official Spokesperson of CBDT 
14. 0/o Pr. DGIT (Systems) for uploading on the official website
 15. JCIT (Database Cell) for uploading on the departmental website 

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