Circular No. 6/2018
F. No. 370142/9/2018-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
TPL Division
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New Delhi, Dated the 17th of August, 2018
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 prescribed 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.
Representations have been received by the Board that the implementation of reporting
requirements under the proposed clause 30C (pertaining to General Anti-Avoidance Rules (GAAR)) and
proposed clause 44 (pertaining to Goods and Services Tax (GST) compliance) of the Form No. 3CD
may be deferred.
The matter has been examined and it has been decided by the Board that reporting under the
proposed clause 30C and proposed clause 44 of the Tax Audit Report shall be kept in abeyance till 31st
March, 2019. Therefore, for Tax Audit Reports to be furnished on or after 20th August, 2018 but before
1st April, 2019, the tax auditors will not be required to furnish details called for under the said clause
30C and clause 44 of the Tax Audit Report.
(Sanyam Suresh Joshi)
DCIT (OSD) (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. O/o Pr. DGIT (Systems) for uploading on official website
15. JCIT (Database Cell) for uploading on departmental website
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