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form 3cd

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Amendments in Form – 3CD for AY 2023-2024

Income Tax : CBDT updates Form 3CD for AY 2023-2024, including major amendments for tax audit reporting. Essential insights for professionals a...

March 7, 2024 8865 Views 0 comment Print

Understanding Clause 44 of Tax Audit Report (Form 3CD)

Income Tax : Explore details of Clause 44 in Tax Audit Report (Form 3CD) and its GST reporting requirements. Learn how to fill out this crucial...

September 6, 2023 79806 Views 0 comment Print

Understanding Clause No. 44 in Form 3CD of Tax Audit

Income Tax : An in-depth analysis of Clause No. 44 in Form 3CD, its impact on large organizations, challenges faced by the Assessee, and sugges...

August 31, 2023 30033 Views 0 comment Print

Clause 44 in Form 3CD under Section 44AB of Income Tax Act 1961 – FAQs

Income Tax : Clause 44 in Form 3CD under Section 44AB of the Income Tax Act 1961- updated FAQs, guidelines for reporting GST details, and exemp...

August 28, 2023 68046 Views 3 comments Print

Income Tax audit under section 44AB​: FAQs

Income Tax : ​Articles deals with Income Tax Audit Provisions in India. It explains What is tax audit, objective of tax audit, who is compuls...

June 30, 2023 1241918 Views 54 comments Print


Latest News


Guidance Note on Tax Audit under Section 44AB

Income Tax : Explore the latest 2023 revision of the ICAI's Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961. Learn ab...

September 5, 2023 128880 Views 0 comment Print

Draft Revised ‘Guidance Note on Tax Audit under section 44AB

Income Tax : Exposure Draft of Revised ‘Guidance Note on Tax Audit under section 44AB of Income-tax Act, 1961’ is issued by ICAI Direct Tax...

July 22, 2023 101721 Views 0 comment Print

Income Tax Audit Clinic

Income Tax : Members may to raise any issues related to Tax Audit where elucidation, clarification or further elucidation is desired at email i...

September 20, 2022 1449 Views 0 comment Print

Representation to scrap Clause No. 44 of Tax Audit Report (Form 3CD)

Income Tax : Representation requesting to scrap  Clause No. 44 of  Tax Audit Report (Form 3CD) under the Income Tax Act, 1961...

August 18, 2022 14697 Views 3 comments Print

6.63 crore ITRs & 99.27 lakh forms filed on new e-Filing portal

Income Tax : More than 6.63 crore Income Tax Returns (ITRs) and 99.27 lakh statutory forms filed on the new e-filing portal of the Income Tax D...

March 17, 2022 1170 Views 0 comment Print


Latest Judiciary


ITAT deletes Addition which were based on mere Typographical Error in Form 3CD

Income Tax : Discover how Chennai ITAT's verdict affects assessments. Learn how a typographical error in Form 3CD impacts additions to an asses...

May 8, 2024 2385 Views 0 comment Print

ITAT Mumbai Directs AO to Re-adjudicate Mistake in ITR Filing

Income Tax : In Uttam Narayanmal Mehta S K Metal Vs ITO case, ITAT Mumbai directs AO to re-adjudicate mistake in ITR filing regarding double ta...

April 5, 2024 654 Views 0 comment Print

Section 271D Penalty: ITAT Directs AO to Verify Reasonable Cause for Cash Loan

Income Tax : In the case of SVT Wholesale Pvt. Ltd. Vs JCIT, the ITAT Bangalore evaluates the penalty imposed under Section 271D for violating ...

March 31, 2024 633 Views 0 comment Print

Section 154 action Based on TDS Shortfall reported in Form 3CD is valid

Income Tax : ITAT Delhi held that initiation of action u/s. 154 of the Income Tax Act on the basis of shortfall in TDS on year end provisions r...

August 25, 2023 675 Views 0 comment Print

Penalty cannot be levied for mere filing of Form No. 3CB instead of Form 3CA

Income Tax : M/s. PMC Rubber Chemicals India Pvt. Ltd. Vs ACIT (ITAT Kolkata) We note that the assessee has filed form no. 3CD and 3CB and the ...

June 28, 2019 6165 Views 0 comment Print


Latest Notifications


Corrigendum to Income Tax Notification No. 27 of 2024

Income Tax : Understand the implications of the corrigendum to Income Tax Notification No. 27 of 2024. Get insights into the changes and their ...

March 19, 2024 4632 Views 0 comment Print

CBDT revises Form 3CD Tax Audit Report Format, Form 3CEB & Form No. 65

Income Tax : Stay updated with CBDT's Form 3CD Tax Audit Report Format, Form 3CEB & Form No. 65 revision. Learn about changes in tax audit rep...

March 5, 2024 27174 Views 0 comment Print

CBDT Defers GST & GAAR reporting till 31.03.2022

Income Tax : The Central Board of Direct Taxes (CBDT) deferred the Tax Audit Clause 30C and 44  till 31st Mar 2022 due to COVID-19. F.No. 3701...

March 25, 2021 38619 Views 1 comment Print

CBDT amends Form 3CD, Form No 3CEB, ITR6, & Inserted New Forms & Rules

Income Tax : Amendment of the Income-tax Rules, 1962 to prescribe manner relating to option under section 115BAC and 115BAD, and that of determ...

October 1, 2020 100506 Views 4 comments Print

CBDT defers furnishing of GST & GAAR details in Form 3D till 31.03.2020

Income Tax : Reporting requirements under clause 30C (pertaining to General Anti-Avoidance Rules (GAAR)) and clause 44 (pertaining to Goods and...

May 14, 2019 16890 Views 0 comment Print


All about Clause 44 of FORM 3CD of Tax Audit Report

September 10, 2022 203280 Views 2 comments Print

Unlock the insights into the intricate details of Clause 44 in Form 3CD of Tax Audit Report. Navigate through the breakdown of total expenditure under GST, addressing complexities and considerations for accurate reporting. Stay informed for seamless compliance.

Analysis of Clause 44 of Tax Audit Report in Form 3CD

September 8, 2022 111393 Views 1 comment Print

“Explore the history and analysis of Clause 44 in Tax Audit Report Form 3CD. Understand its evolution, deferred implementation, and reporting requirements for expenditures. Get insights on GST implications and detailed breakdown.

Cluse 44 Break-up of total expenditure of entities registered or not registered under GST

September 1, 2022 22563 Views 1 comment Print

Understand the importance of Clause 44 in Tax Audit Report. Learn about the break-up of total expenditure for entities registered or not under GST.

Why it seems impossible to report accurate details in clause no. 44 of Form No. 3CD?

August 30, 2022 13065 Views 3 comments Print

Article explains Why it seems impossible to report accurate / reliable details in clause no. 44 of Form No. 3CD (Tax Audit Report)

Clause 44 of Tax Audit Report – Breakup of Expenses with & without GST

August 23, 2022 27348 Views 1 comment Print

Purchase and capital expenditures are required to be reported under clause 44 of Tax Audit report as both falls under expenditure terminology

Clause 44 Clarifications – As Per New Tax Audit Guidance Note – AY 22-23

August 22, 2022 87123 Views 2 comments Print

Article explains Clause 44 of Tax Income Tax Audit Report as applicable to Assessment Year in view of Recent ICAI Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961 AY 2022-23. Clause 44 deals with Break-up of total expenditure of entities registered or not registered under GST.

Applicability of Clause 44 for disclosure of Expenditures w.r.t GST in Form No. 3CD

August 22, 2022 45492 Views 0 comment Print

Understand the applicability of Clause 44 in Form 3CD for disclosing GST-related expenditures. Learn about the different categories and reporting requirements.

Representation to scrap Clause No. 44 of Tax Audit Report (Form 3CD)

August 18, 2022 14697 Views 3 comments Print

Representation requesting to scrap  Clause No. 44 of  Tax Audit Report (Form 3CD) under the Income Tax Act, 1961

6.63 crore ITRs & 99.27 lakh forms filed on new e-Filing portal

March 17, 2022 1170 Views 0 comment Print

More than 6.63 crore Income Tax Returns (ITRs) and 99.27 lakh statutory forms filed on the new e-filing portal of the Income Tax Department More than 6.63 crore Income Tax Returns (ITRs) were filed for AY 2021-22 on the new e-filing portal of the Income Tax Department as on 15th March, 2022, which was the […]

6.17 crore ITRs and 19 lakh TARs filed on new e-Filing portal

February 8, 2022 3510 Views 1 comment Print

Around 6.17 crore Income Tax Returns (ITRs) and about 19 lakh major Tax Audit Reports (TARs) filed on new e-Filing portal of Income Tax Department Around 6.17 crore Income Tax Returns (ITRs) and about 19 lakh major Tax Audit Reports(TARs) have been filed on the new e-Filing portal of the Income Tax Department as on […]

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