Auditor Responsibility/Form 3CD Report Compliance u/s 43B(h)
Auditor’s Responsibility / Form 3CD Reporting & Compliance Requirements u/s 43B(h) Tax Auditors (u/s 44AB) or Statutory Auditors (Companies Act) have increased responsibilities due to this provision. Tax auditor must Verification & Documentation along with Identify MSME Suppliers Obtain a list of suppliers with Udyam Registration Certificates. Auditor Verify whether they qualify as Micro or …