April 21, 2026
Submitted By: Shristi Rajput
Circular No.10/2020 Order under section 119 0f the income tax act regarding reporting requirement under clause 30C and clause 44 of the form 30CD
CBDT deferred reporting requirements for Clause 30C (GAAR) and Clause 44 (GST details) in Form 3CD 📅 Till 31 March 2021, due to practical difficulties (including COVID-19).
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