CBDT further deferred reporting under Clause 30C and Clause 44 in Form 3CD till March 31, 2020.

The CBDT had vide Circular 06/2018 deferred the reporting details under clause 30C(GAAR) and clause 44 (GST) of Form 3CD till 31st March 2019. Considering the representations made regards further deferment, CBDT has decided that reporting under Clause 30C and Clause 44 be kept in abeyance till 31st March 2020.

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