(                                    F. No. 370142/9/2018-TPL
                                         Government of India
                                                                          Circular No. 9... /2019



                                         Ministry of Finance
                                       Department of Revenue
                                    Central Board of Direct Taxes
                                             TPL Division
                                                  ****
                                                         New Delhi, dated the 14th May, 2019
                        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 a nd clause 44 of the
    Tax Audit Report was kept in abeyance till 31st March, 2019 vide Circular No. 6/2018
    dated 17.08.2 018.






           Representations were received by the Soard that the impl ementation of
    reporting requirements under clause 30C (pertaining to General Anti-Avoidance Rules
    (GAARlJ and clause 44 (pertaining to Goods and Services Tax (GST) compliance) of the
    Form No. 3CD may be deferred further.
           The matter has been examined and it has been decided by the Soard that the
    reporting under clause 30C and clause 44 of the Tax Audit Report sha ll be kept in
    abeyance till 31st March, 2020.                                    ~ ~






                                                                              (Saurabh Gupta)
                                                                      Under Secretary (TPL)-Ill
    Copy to:
               1.    PS to FM/OSD to FM/PS to MoS(F)/OSD to MoS(F)
               2.    PS to Secretary (Revenue)
               3.    Chairman, CSDT
               4.    All Members, CSDT
               5.    All Pro DGslT /Pr. CCslT
               6.    All Joint Secretaries/CslT, CSDT
               7.    Directors/Deputy Secretaries/Under Secretaries of CSDT
               8.    DlT (RSP&PR)/Systems, New Delhi
               9.    The C&IG of India (30 copies)
               10.   The JS & Legalldviser, Ministry of Law & Justice, New Delhi
               11.   The Institute of Chartered Accountants of Ind ia
               12.   All Chambers of Commerce
               13.   CIT (M&TP), Official Spokesperson of CSDT
               14.   % Pro DGIT (Systems) for uploading on official website
               15.   JClT (Database Cell) for uploading on departmental website