Illustrative Clause 44 Of Form 3CD for FY 2021-22

The Clause 44 of the Form 3CD is effective for Assessment Year 2022-23 i.e. for the Financial Year 2021-22 because the compliance of this clause was kept in abeyance till 31/03/2022 but for all the reports submitted after that date the clause is mandatory.

source https://www.caclubindia.com/articles/illustrative-clause-44-of-form-3cd-for-fy-202122-47440.asp

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