The Central Board of Direct Taxes (CBDT) has once again delayed the “Tax Audit Clause 30C and 44” till the date 31st Mar 2022 due to the pandemic COVID-19. For the fourth time, The CBDT has once again provided an extension to the aforesaid due date for filing Form 3CD. As per the Income Tax Act, 1961, it is necessary for companies to include Goods and Services Tax (GST) and GAAR while submitting the tax audit report.
Section 44AB of the Income-tax Act, 1961 when read with 6G (rule) of the Income-tax Rules, 1962 necessitates specified persons to submit the Tax Audit Report along with Form No. 3CD. To date, the existing Form No. 3CD was amended by notification no. GSR 666(E) is dated 20th July 2018 and effective from 20th August 2018.
It is necessary for a certain category of Assessees to file Form 3CD in the fixed format. However, the companies for which tax audits are not necessary are required to submit GST details. Form 3CD is a Form as per Rule 6G(2) and Section 44AB of the Indian Income Tax 1961. Form 3CD is a part of the entire process of filing income tax returns 
Nevertheless, the reporting as per clause 44 and clause 30 C of the Tax Audit Report was held in abeyance till 31 March 2019 vide Circular No. 6/2018 which is dated August 17, 2018. It was further extended to 31 March 2020 vide Circular No. 9/2019. Thereafter extended Vide circular no. 10/2020 that is dated April 24, 2020. Then again, it was further extended to 31 March 2021.
Furthermore, Business entities that have a turnover of more than ₹1 crore or more than ₹2 crores, if they have taken an option for presumptive taxation or professionals (For Instance doctors) with gross receipts exceeding ₹50 lakh shall obey the tax audit requirements.
“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 31 March 2022,” the CBDT notified.
