CBDT again amends Form 3CD for 43B(h) Reporting
– Disclosure to be made in Clause 22 instead of Clause 26
– So instead of reporting along with other Section 43B matters, it is now to be reported in Clause 22 related to MSMED Interest disallowance.
– Clause 22 now to contain both Principal disallowance under Section 43B(h) and Interest Disallowance under MSMED.
The copy of the order is as under:
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