MOST IGNORED CLAUSE OF TAX AUDIT : CLAUSE 22 OF FORM-3CD
Background –This clause was inserted by the Central Board of Direct Taxes through its Notification No. 36/2009 dated 13-4-2009, in the Form No.3CD in Appendix II of the Income-tax Rules, 1962.Clause 22 of Form-3CD : Interest Paid to MSME Creditors The tax auditor is required to state the amount of interest inadmissible under section 23 …
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