A question may arise whether the above information is to be given in respect of each and every head of expenditure or only the total expenditure is to be given.
source https://www.caclubindia.com/articles/decoding-of-clause-44-of-tax-audit-report-3cd-47623.asp
source https://www.caclubindia.com/articles/decoding-of-clause-44-of-tax-audit-report-3cd-47623.asp
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