Reporting under clause 30C & 44 of the Tax Audit Report to be kept in abeyance till 31st March 2022

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 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 Na. 6/2018 dated 1.7.08.2018, which was subsequently extended to 31" March, 2020 vide Circular No. 9/2019. Vide circular no. 10/2020 dated 24.04.2020, it was further extended to 31st March, 2021.

In view of the prevailing situation due to COVID-19 pandemic across the country, 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, 2022.

(Ankit Jain) Under Secretary (TPL)-HI

Copy to:

1. PS to FM/OSD to FM/PS to MoS(F)/OSD to MoS(F) 2. PS to Secretary (Finance) 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. The C&AG of India (30 copies) 9. The JS & Legal Adviser, Ministry of Law & Justice, New Delhi 10. The Institute of Chartered Accountants of India 11. CIT (M&TP), Official Spokesperson of CB DT 12. 0/0 Pr. DOLT (Systems) for uploading on official website 13. JCIT (Database Cell) for uploading on departmental website

Under Secretary (TPL)-III