Tax Audit Report – For 3CD – reporting of information regarding GAAR and GST deferred. – Income Tax – 06/2018 – Dated:- 17-8-2018 – Circular No. 6/2018 F. No. 370142/9/2018-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes TPL Division **** New Delhi, Dated the 17th of August, 2018 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 prescribed 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. Representa
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