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See Clause 44 of the Standard Terms Form

See Clause 44 of the Standard Terms Form

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namaste i welcome you all to this another video and this being a tax audit season lots of discussions are going on and mostly on one of the clauses of form 3cd that is clause 44. so in this video i'll try and share my views uh on this clause 44. to start with one of the questions which have been uh talked about uh much about is whether it is applicable for the financial year 21 22 that is assessment at 22 23 the answer is of course yes it is applicable it is reportable it is not extended so now we have to see that when the ssc is giving the details in this clause 44 the auditor has to ensure and verify those details so second question which is coming is whether an ssc who is not registered under gstc advocates or whose turnovers are less than the limits or whose are under uh the tax-free items are not required to take the gst suggestion for them also this detail is required the answer is yes the details are to be given of the assassin for the expenditure incurred on the entities right

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